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SELLMAYER PACKING COMPANY v. COMMISSIONER

Docket No. 431 P. T.

2 T.C.M. 1051 (1943)

The Sellmayer Packing Company v. Commissioner.

United States Tax Court.

Entered November 30, 1943.

Attorney(s) appearing for the Case

J. Gilmer Korner, Jr., Esq., and Stanley Worth, Esq., for the petitioner. Jane M. Pierce, Esq., Irene F. Scott, Esq., and William V. Crosswhite, Esq., for the respondent.

Memorandum Opinion

OPPER, Judge:

Petitioner seeks a refund of $57,657.44 processing tax paid by it during the period February, 1934, to February, 1935. The basic question is whether petitioner absorbed the processing tax or passed it on to its customers. The presentation of the case makes the admission of secondary evidence a controlling issue. At the hearing a ruling on a motion of respondent to strike testimony...

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