UNITED STATES SUGAR CORP. v. COMMISSIONER

Docket No. 112338.

2 T.C. 863 (1943)

UNITED STATES SUGAR CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 11, 1943.


Attorney(s) appearing for the Case

Forest P. Tralles, Esq., for the petitioner.

R. E. Maiden, Jr., Esq., and Sidney B. Gambill, Esq., for the respondent.


OPINION.

DISNEY, Judge:

This case involves Federal unjust enrichment taxes and penalties for the fiscal years ended June 30, 1936, and June 30, 1937, as follows: For the year ended June 30, 1936, a deficiency of $63.85 and a penalty of $15.96. The petitioner does not contest as to such amounts and no further reference will be made thereto. For the year ended June 30, 1937, a deficiency of $18,068.77, with a penalty of $4,517.19, is involved. All facts...

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