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UNION PACKING CO. v. ROGAN

No. 1071.

17 F.Supp. 934 (1937)

UNION PACKING CO. v. ROGAN

District Court, S. D. California, C. D.

January 21, 1937.

Attorney(s) appearing for the Case

Benjamin W. Shipman, of Los Angeles, Cal., for plaintiff.

Peirson M. Hall, U. S. Atty., and Francis C. Whelan, Asst. U. S. Atty., both of Los Angeles, Cal., for defendant.

YANKWICH, District Judge.

The Revenue Act of 1936, in title 3 (sections 501-506 [26 U.S.C.A. §§ 345-345e]), headed "Tax on Unjust Enrichment," provides for the collection of taxes on net income from certain specified sources. The taxes to be levied are:

"(1) A tax equal to 80 per centum of that portion of the net income from the sale of articles with respect to which a Federal excise tax was imposed on such person but not paid which is attributable...

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