Angelus Milling Co. v. Commissioner
United States Tax Court
Processing Tax -- Jurisdiction -- Inadequate Claim. -- The Court has no jurisdiction where the claims relied upon fail to set forth any of the information called for by the law, the regulations, and Form P. T. 79.
1Opinion of the Court
OPINION.
Muedock, Judge:
The Commissioner filed a motion on January 29, 1943, to dismiss this proceeding on jurisdictional grounds, one of which is that the Court is without jurisdiction since the petitioner has never filed a proper claim for refund. The Commissioner argues that this petitioner has never filed a claim which has adequately set forth the basis upon which a refund could be granted. Several exhibits were introduced, the parties were heard at length, and each submitted a memorandum.
The petitioner was formerly known as Middleport Flour 'Mills, Inc. It has alleged that it was a…
2Cited by15 opinions
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Blum Folding Paper Box Co. v. CommissionerUnited States Tax Court · 1945
- Mutual Lumber Co. v. CommissionerUnited States Tax Court · 1951
- Brown Paper Mill Co. v. CommissionerUnited States Tax Court · 1954
- Hummel & Downing Co. v. CommissionerUnited States Tax Court · 1952
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