Lindner Packing & Provision Co. v. Commissioner

MURRAH, Circuit Judge.

This is a petition to review a decision of the United States Processing Tax Board of Review, pursuant to Sec. 906(g), Title VII of the Revenue Act of 1936, 7 U.S.C. A. § 648(g). The Board dismissed the petitioner’s claim for refund of taxes illegally assessed and collected under Sec. 9 of the Agricultural Adjustment Act, 7 U.S. *657C.A. § 609(a), on the grounds that the Board did not have jurisdiction to entertain the proceedings, because the petitioner was not the first processor as defined in Title VII of the Revenue Act of 1936, and second, because the taxes were not paid…