Wilson & Co. v. United States

These cases are pending on motions to dismiss for want of jurisdiction. The allegations of the petitions are in all essential respects the same. They allege that the plaintiffs exported certain hog products which had been processed by them, and on which they had paid the tax, which tax they sue to recover under section 17 (a) of the Agricultural Adjustment Act (48 Stat. 31,40). This section provides for the refunding of taxes due and paid upon the exportation of any product upon which a processing tax had been paid. *133The defendant insists that this Court is without jurisdiction to grant the…