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
Vica Company, Petitioner, v. Commissioner of Internal Revenue, Respondent
Vica Co. v. Commissioner
Docket No. 425 P. T.
United States Tax Court
5 T.C. 535; 1945 U.S. Tax Ct. LEXIS 111;
July 31, 1945, Promulgated
An order will be entered dismissing the proceeding.
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…
2Cases cited1 opinion
- Vica Co. v. CommissionerUnited States Tax Court · 1945