Dependable Packing Co. v. Commissioner
United States Tax Court
Processing Tax -- Jurisdiction. -- A petitioner had all of its hogs slaughtered for it and, therefore, was not liable as a first processor for the processing tax. But, under the erroneous belief that it was liable as a processor of hogs, it filed returns as a processor and paid the taxes assessed thereon. Held, that its petition filed with the Board of Review should not be dismissed for lack of jurisdiction.
1Opinion of the Court
OPINION.
MuRdock, Judge:
The Commissioner filed a motion with the United States Processing Tax Board of Review to dismiss these proceedings for lack of jurisdiction. The reason stated is a showing on the face of each petition that the petitioner was not a first processor of hogs, was not liable for the processing taxes but voluntarily paid the taxes of another, and, therefore, had no standing before the Board in a suit for refund. We may assume, for the purpose, of this motion, the truth of the facts alleged in the petition, that is, that each petitioner filed monthly returns as a processor of…
2Cited by5 opinions
- Dependable Packing & Provision Co. v. CommissionerUnited States Tax Court · 1945
- Commissioner v. Dependable Packing Co.Court of Appeals for the Seventh Circuit · 1948
- Dependable Packing & Provision Co. v. CommissionerUnited States Tax Court · 1945
- Dependable Packing Co. v. CommissionerUnited States Tax Court · 1945
- Dependable Packing Co. v. CommissionerUnited States Tax Court · 1943