Lee Wilson & Co. v. Commissioner

SANBORN, ' Circuit Judge.

After this Court had decided, in Lee Wilson & Co. v. Commissioner, 8 Cir., 111 F.2d 313, that a claim of petitioner for refund of an amount paid by it as processing taxes under the Agricultural Adjustment Act, c. 25, 48 Stat. 31, 7 U. S.C.A. § 601 et seq., was insufficient, the petitioner filed another claim for refund of the amount. The respondent disallowed the second claim on the ground that it was a duplicate of the first. On petition to review, the United States Processing Tax Board of Review, on motion of the respondent, entered an order dismissing the petition…