Albert Miller & Co. v. Commissioner

KEENER, Circuit Judge.

Albert Miller & Co. (petitioner) filed an amended refund claim for stuns alleged to have been paid as processing taxes under the Agricultural Adjustment Act, 48 Stat. 31, 7 U.S.C.A. § 601 et seq. The Commissioner of Internal Revenue rejected the claim on the ground that the amount sought to be recovered had not been paid by ihe petitioner under the Agricultural Adjustment Act. Petitioner then sought review of the disallowance in the United States Processing Tax Board of Review. There, upon mo tion of the Commissioner, the Board ciA missed the petition for lack of…