SELLMAYER PACKING COMPANY v. COMMISSIONER

Docket No. 112419.

2 T.C.M. 1026 (1943)

The Sellmayer Packing Company v. Commissioner.

United States Tax Court.

Entered November 30, 1943.


Attorney(s) appearing for the Case

R. S. Doyle, Esq., J. Gilmer Korner, Jr., Esq., and Stanley Worth, Esq., 404 Transportation Bldg., Washington, D. C., for the petitioner. Jane M. Pierce, Esq., Irene F. Scott, Esq., and William V. Crosswhite, Esq., for the respondent.


Memorandum Opinion

OPPER, Judge:

By this proceeding petitioner challenges respondent's determination of unjust enrichment tax deficiencies of $18,353.90 and $659.52 for the years 1935 and 1936, respectively.

The primary question involved is whether petitioner has established that it had no net income from the sale of its products processed from hogs during the periods in question, within the meaning of section 501 of the Revenue Act of 1936.

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