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VICA CO. v. COMMISSIONER

Docket No. 425 P. T.

5 T.C. 535 (1945)

VICA COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 31, 1945.

Attorney(s) appearing for the Case

Walter M. Gleason, Esq., for the petitioner.

Lloyd Hooks, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

This proceeding is based upon a disallowance by the Commissioner of the petitioner's claim for refund of processing taxes paid by it on the processing of hogs. The Commissioner moved on August 24, 1944, to dismiss the proceeding, first, on the ground that the claim for refund is legally insufficient to confer jurisdiction upon the Court to review on the merits the disallowance of the petitioner's claim, since the claim was...

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