Legal Opinion
Sellmayer Packing Co. v. Commissioner of Int. Rev.
Court of Appeals for the Fourth Circuit
Decided December 21, 1944No. 5306, 5307PublishedCited by 14 opinions
1Opinion of the Court
SOPER, Circuit Judge.
No. 5307.
The Sellmayer Packing Company, the taxpayer in this case, filed a claim on June 30, 1937 for the refund of processing tax on hogs in the sum of $57,657.44 paid for the period from February, 1934 to February, 1935; and on September 15, 1939 filed an amended claim in the sum of $17,349.01. The Commissioner disallowed the claim on June 30, 1942. A petition to review this decision was filed by the taxpayer with the United States Processing Tax Board of Review on September 10, 1942. The petition contained allegations which described the nature of the taxpayer’s…
2Cases cited13 opinions
- Gouled v. United StatesSupreme Court of the United States · 1921
- Helvering v. TaylorSupreme Court of the United States · 1935
- United States v. ButlerSupreme Court of the United States · 1936
- Renner v. Bank of ColumbiaSupreme Court of the United States · 1824
- Riggs v. TayloeSupreme Court of the United States · 1824
8 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- United States of America, Plaintiff-Respondent v. Raymond A. O'COnnOrCourt of Appeals for the Second Circuit · 1956
- Durkee v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
- United States v. Noel Maxwell, William Adams, John Henry Purry, Clarence White and Leonard R. AikenCourt of Appeals for the Second Circuit · 1967
- Jacob Papalia, Ollie Clayton Steed, Carl Crawford and Alphonso McBride v. United StatesCourt of Appeals for the Fifth Circuit · 1957
- United States v. Demarcus IveyCourt of Appeals for the Fourth Circuit · 2023
9 more not listed; retrieve them via the Exa API.