Arabi Packing Co. v. Commissioner

HOLMES, Circuit Judge.

This appeal is from a decision of the United States Processing Tax Board of Review, dismissing for lack of jurisdiction a claim for refund of taxes paid under the Agricultural Adjustment Act, c. 25, 48 Stat. 31, 7 U.S.C.A. § 601 et seq. The case comes to this court by petition, pursuant to Section 906 (g) of the Revenue Act of 1936, c. 690, 49 Stat. 1648, 1750, 7 U.S.C.A. § 648 (g). The issue presented is whether the taxpayer’s petition for refund states facts sufficient to warrant recovery of the amount claimed.

The taxpayer is a corporation, with its principal place of…