Bercut-Vandervoort & Co. v. United States

JohnsoN, Judge:

This case is before us on a motion to dismiss the protest for lack of jurisdiction on the ground that plaintiff has faded 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 subject matter of the suit is the amount of internal revenue taxes assessed upon the imported merchandise under section 2800 of the Internal Revenue Code (26 U. S. C. §2800). Plaintiff admits that no claim for a refund was filed with the Commissioner but contends that section 3772 is not applicable.

Said…