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SELLMAYER PACKING CO. v. COMMISSIONER OF INT. REV.

Nos. 5306, 5307.

146 F.2d 707 (1944)

SELLMAYER PACKING CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

December 21, 1944.

Attorney(s) appearing for the Case

Stanley Worth, of Washington, D. C. (J. Gilmer Korner, Jr., Richard S. Doyle, and Blair & Korner, all of Washington, D. C., on the brief), for petitioner.

Melva M. Graney, Sp. Asst. to Atty. Gen., in No. 5306, and Helen Goodner, Sp. Asst. to Atty. Gen., in No. 5307 (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Robert N. Anderson, and F. E. Youngman, Sp. Assts. to Atty. Gen., on briefs), for respondent.

Before PARKER and SOPER, Circuit Judges.

SOPER, Circuit Judge.

No. 5307.

The Sellmayer Packing Company, the taxpayer in this case, filed a claim on June 30, 1937 for the refund of processing tax on hogs in the sum of $57,657.44 paid for the period from February, 1934 to February, 1935; and on September 15, 1939 filed an amended claim in the sum of $17,349.01. The Commissioner disallowed the claim on June 30, 1942. A petition to review this decision was filed by the taxpayer with the United States...

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