Bercut-Vandervoort & Co. v. United States

DECISION ON MOTION TO DISMISS

Johnson, Judge:

The above-entitled case was submitted for decision on defendant’s motion to dismiss the protest for lack of jurisdiction on the ground that *279plaintiff had failed to file a claim for refund with the Commissioner of Internal Revenue, as provided in section 3772 of the Internal Revenue Code (26 U. S. C. § 3772).

The facts and circumstances are identical with those set forth in our decision on the motion to dismiss protest 192781-K (Bercut-Vandervoort & Co., Inc. v. United States, 35 Cust. Ct. 113, C. D. 1730), decided concurrently herewith. For the…