De Nobili Cigar Co. v. Commissioner

De Nobili Cigar Company v. Commissioner.

De Nobili Cigar Co. v. Commissioner

Docket No. 246 P.T.

United States Tax Court

1944 Tax Ct. Memo LEXIS 382; 3 T.C.M. (CCH) 83; T.C.M. (RIA) 44032;

February 3, 1944

Prew Savoy, Esq., for the petitioner. William V. Crosswhite, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: This proceeding, under Title VII of the Revenue Act of 1936, is a review of the disallowance by respondent of petitioner's claim for refund of processing tax paid under the Agricultural Adjustment Act in the amount of $118,208.40, plus interest of…