Saller v. Commissioner of Internal Revenue

MARIS, Circuit Judge.

These two appeals which were heard together involve a single claim by the petitioner and appellant, Lee A. Sailer, for the refund of taxes amounting to $873.10 paid under the Agricultural Adjustment Act of May 12, 1933, c. 25, 48 Stat. 31, 7 U.S.C.A. § 601 et- seq. The first appeal is from an order of the Processing Tax Board of Review dismissing Sailer’s petition ,to review the rejection by the Commissioner *431of Internal Revenue of a claim filed by him for refund of the tax. The other appeal is from a judgment of the District Court for the Eastern District of Pennsylvania,…