Dixie Margarine Co. v. United States

WHALEY, Judge.

The defendant has interposed a demurrer to the petition on the ground that even admitting the facts as alleged are true, nevertheless, the court is without jurisdiction because the plaintiff has failed to allege a refund claim was filed with the Commissioner within four years after the payment of the tax sought to he recovered. The facts alleged in the petition are:

During the period from March 15, 1923, to June 10, 1931, plaintiff was engaged in the manufacture and sale of a product composed of mixtures of vegetable oils, salt, skim or powdered milk, and water, with and without…