CHEROKEE TEXTILE MILLS v. COMMISSIONER

Docket No. 268 P. T.

5 T.C. 175 (1945)

CHEROKEE TEXTILE MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 5, 1945.


Attorney(s) appearing for the Case

George E. H. Goodner, Esq., for the petitioner.

Irene F. Scott, Esq., for the respondent.


OPINION ON MOTION.

OPPER, Judge:

This case, involving a refund of processing taxes, is before us pursuant to a mandate of the Sixth Circuit Court of Appeals. The matter for immediate disposition is respondent's motion to strike certain evidence offered at the original hearing which was held before the Processing Tax Board of Review.

On February 17, 1942, that Board made findings of fact and entered a decision. On March 30, 1942, respondent...

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