Vica Co. v. Commissioner

Vica Company, petitioner herein, has appealed from the order of dismissal of the Tax Court of the United States of a claim for refund of processing taxes paid by it on the processing of hogs. The claim relied upon by the Vica Company was filed on June 30, 1937, with the Collector of Internal Revenue for the First District of California, pursuant to Title VII, Revenue Act of 1936, c. 690, 49 Stat. 1648 , 26 U.S.C.A. Int.Rev.Acts, page 960 et scq., entitled: “Refunds of Amounts Collected Under the Agricultural Adjustment Act.”

Pursuant to this statute and regulations, as a condition of the allowance of a refund, the claimant is required to file a claim stating the ground of the claim, supported by factual evidence, under oath, relied upon to show that it bore the burden of the tax and did not shift it to others.

The Tax Court held with the Commissioner that the petitioner failed to satisfy the requirements of the applicable provisions of the Revenue Act of 1936 and the regulations promulgated thereunder in that the claimant did not set forth sufficient facts from which the amount of the tax burden borne by it in the processing of hogs, and not shifted, as indicated by marginal…