Epstein v. Helvering

SOPER, Circuit Judge.

This case presents for consideration the petition of Morris M. Epstein for review of a decision of the United States Processing Tax Board of Review and the cross petition of the Commissioner of Internal Revenue for a review of the same decision. The decision was rendered by the Board under the provisions of Title VII of the Revenue Act of 1936, §§ 901 to 917, 49 Stat. 1747, 7 U.S.C.A. §§ 623 note, 644 to 659, in a proceeding brought before it to review the rejection by the Commissioner of Epstein’s claim for refund of processing taxes paid under the Agricultural…