Memorandum Findings of Fact and Opinion
LEECH, Judge:
The respondent determined deficiencies in unjust enrichment tax against petitioner of $8,416.91 for the fiscal year ending March 31, 1936, and $1,755.93 for that of 1937. He also added $438.98 to the deficiency for the latter year because of petitioner's failure to file a return for that year. The issues are whether petitioner shifted the burden imposed on it by the Bituminous Coal Conservation Act of...
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