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D. E. BOYER CO. v. COMMISSIONER

Docket Nos. P. T. 381, 382.

2 T.C.M. 84 (1943)

D. E. Boyer Co. v. Commissioner. D. E. Boyer, an individual, doing business as D. E. Boyer v. Commissioner.

United States Tax Court.

Entered March 2, 1943.

Attorney(s) appearing for the Case

Gordon D. Kinder, Esq., for the petitioners. Jane M. Pierce, Esq., for the respondent.

Memorandum Opinion

SMITH, Judge:

These proceedings involve the disallowance by the Commissioner of claims for refund of processing taxes on the manufacture of cigars filed by petitioners D. E. Boyer Co., and D. E. Boyer, individually, in the following amounts and for the following periods:

  Docket
    No.       Petitioner            Amount     Period
                                             | 4/ 1/35...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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