Dependable Packing Co. v. Commissioner
United States Tax Court
Processing Tax -- Jurisdiction. -- A petitioner had all of its hogs slaughtered for it and, therefore, was not liable as a first processor for the processing tax. But, under the erroneous belief that it was liable as a processor of hogs, it filed returns as a processor and paid the taxes assessed thereon. Held, that its petition filed with the Board of Review should not be dismissed for lack of jurisdiction.
1Opinion of the Court
Dependable Packing Co., a Partnership, Petitioner, v. Commissioner of Internal Revenue, Respondent. Dependable Packing and Provision Co., an Illinois Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent
Dependable Packing Co. v. Commissioner
Docket Nos. 442 P. T., 443 P. T.
United States Tax Court
1 T.C. 861; 1943 U.S. Tax Ct. LEXIS 195;
March 31, 1943, Promulgated
Processing Tax -- Jurisdiction. -- A petitioner had all of its hogs slaughtered for it and, therefore, was not liable as a first processor for the processing tax. But, under the erroneous belief that it was liable as…
2Cases cited1 opinion
- Dependable Packing Co. v. CommissionerUnited States Tax Court · 1943