Vica Co. v. Commissioner
United States Tax Court
Claims for Refund -- Processing Tax -- Adequacy. -- A proceeding for refund of processing taxes is dismissed where it is based upon the disallowance of a claim for refund that is insufficient to enable the court to grant any refund, since petitioner, if allowed to go to trial, would be limited to proof of the facts stated in its claim, and those facts, if proven, would not support a decision for the petitioner.
1Opinion of the Court
OPINION.
Murdock, Judge-.
This proceeding is based upon a disallowance by the Commissioner of the petitioner’s claim for refund of processing taxes paid by it on the processing of hogs. The Commissioner moved on August 24,1944, to dismiss the proceeding, first, on the ground that the claim for refund is legally insuilicient to confer jurisdiction upon the Court to review on the merits the disallowance of the petitioner’s claim, since the claim was not prepared in accordance with the applicable statutes, the regulations duly promulgated by the Commissioner, and the printed instructions on the…
2Cases cited6 opinions
- Burnet v. HoustonSupreme Court of the United States · 1931
- Anniston Manufacturing Co. v. DavisSupreme Court of the United States · 1937
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Blum Folding Paper Box Co. v. CommissionerUnited States Tax Court · 1945
- Angelus Milling Co. v. CommissionerUnited States Tax Court · 1943
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Midvale Co. v. CommissionerUnited States Tax Court · 1953
- Midvale Co. v. CommissionerUnited States Tax Court · 1953
- Vica Co. v. CommissionerUnited States Tax Court · 1945