Tennessee Consolidated Coal Co. v. Commissioner

HICKS, Circuit Judge.

Petition to review an order of the United States Processing Tax Board of Review, dismissing a petition for the determination upon its merits of a claim for refund of $177.45 taxes paid upon the processing of hogs, under the provisions of the Agricultural Act declared invalid January 19, 1936, in United States v. Butler, 297 U.S. 1, 56 S.Ct. 312, 80 L.Ed. 477, 102 A.L.R. 914, the claim having been disallowed by the Commissioner of Internal Revenue. According to the petition, taxes were paid during the period from September 1933 to December 1935.

The refund claim was filed…