Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in unjust enrichment tax liability of petitioner for the taxable year ended June 30, 1936, in the amount of $529.84 together with a 25 per cent delinquency penalty of $132.46 for failure to timely file an "Unjust Enrichment" tax return.
The deficiency results from respondent's determination that petitioner shifted to his vendees $780.14 processing tax on merchandise, which amount...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
