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BERRY v. COMMISSIONER

Docket No. 404 P. T.

3 T.C.M. 91 (1944)

H. C. Berry, Receiver for Birmingham Packing Company, Name Changed to Southern Packing Company, a Corporation v. Commissioner.

United States Tax Court.

Entered February 3, 1944.

Attorney(s) appearing for the Case

Theodore B. Benson, Esq., for the petitioner. Irene S. Scott, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

This proceeding is brought to review the disallowance by respondent of petitioner's claim, filed under Title VII of the Revenue Act of 1936, for the refund of processing tax. The amount claimed in the petition is $37,052.95. Petitioner now claims the full amount of the tax paid, which was $43,393.60.

The issue presented is whether petitioner bore...

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