COMMISSIONER OF INTERNAL REVENUE v. DEPENDABLE P. CO.

Nos. 9279, 9280.

168 F.2d 609 (1948)

COMMISSIONER OF INTERNAL REVENUE v. DEPENDABLE PACKING CO. DEPENDABLE PACKING CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

June 10, 1948.


Attorney(s) appearing for the Case

Theron Lamar Caudle, Asst. Atty. Gen., Sewall Key, Robert N. Anderson and Fred E. Youngman, Sp. Assts. to Atty. Gen., and Charles Oliphant, Raymond F. Brown and Lloyd C. Hooks, all of Washington, D. C., for Commissioner of Internal Revenue.

William R. Brown and W. Robert Brown, both of Chicago, Ill., for Dependable Packing Co.

Before KERNER and MINTON, Circuit Judges, and LINDLEY, District Judge.


KERNER, Circuit Judge.

Both the Commissioner of Internal Revenue (hereinafter called the Commissioner) and the claimant, Dependable Packing Company, a partnership, petition for review of adverse portions to them of a decision of the Tax Court. We shall consider them together. Initially Dependable filed a claim with the Commissioner for refund of taxes paid by it as a processor of hogs under the provisions of the Agricultural Adjustment Act, 7 U.S.C.A. § 601 et...

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