Tasty Baking Co. v. United States

Plaintiff, a Pennsylvania corporation engaged in the manufacture and sale of bakery products, seeks to recover the sum of $18,309.76 in taxes which were assessed and paid under Section 602% of the Revenue Act of 1934 (48 Stat., 680, 763), on the domestic processing of coconut oil produced in the Philippine Islands.

The oil which is involved in this claim was owned by the plaintiff on May 10,1934. It had been previously processed in the United States by the vendor from whom plaintiff purchased it, and it was then held in the plaintiff’s stocks for the purposes indicated. The Internal Revenue…