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MILLS v. COMMISSIONER

Docket No. 112562.

4 T.C. 303 (1944)

ATHENS ROLLER MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 13, 1944.

Attorney(s) appearing for the Case

George E. H. Goodner, Esq., for the petitioner.

R. E. Maiden, Jr., Esq., for the respondent.

The respondent determined an unjust enrichment tax liability of $3,622.38 against the petitioner for the year 1935. In his amended answer the respondent claimed an additional deficiency of $2,000.47, or a total of $5,622.85.

The primary issue is the statutory liability for unjust enrichment tax for the year 1935. Subordinate to this issue are the following controverted questions:

1. Whether there is any liability in...

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