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DEPENDABLE PACKING CO. v. COMMISSIONER

Docket Nos. 442 P. T. and 443 P. T.

1 T.C. 861 (1943)

DEPENDABLE PACKING CO., A PARTNERSHIP, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DEPENDABLE PACKING AND PROVISION CO., AN ILLINOIS CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 31, 1943.

Attorney(s) appearing for the Case

W. R. Brown, Esq., for the petitioners.

W. V. Crosswhite, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner filed a motion with the United States Processing Tax Board of Review to dismiss these proceedings for lack of jurisdiction. The reason stated is a showing on the face of each petition that the petitioner was not a first processor of hogs, was not liable for the processing taxes but voluntarily paid the taxes of another, and, therefore, had no standing before the Board in a suit for refund. We may assume, for...

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