Swift & Co. v. United States

This is a suit by an exporter who was also the processor-to recover processing taxes on goods subsequently exported.. It comes before us on defendant’s motion to dismiss on the ground that this court is without jurisdiction.

In Wilson & Company v. United States, 90 C. Cls. 131 (311 U. S. 104), we held that an exporter was entitled to a draw*706back of the processing taxes paid, although it was also the processor; but that, under the facts of that case, its sole remedy was before the Commissioner of Internal Revenue, and that this court did not have jurisdiction to review the Commissioner’s…