SOUTH COAST CORPORATION v. COMMISSIONER

Docket No. 2165.

4 T.C.M. 623 (1945)

The South Coast Corporation v. Commissioner.

United States Tax Court.

Entered June 11, 1945.


Attorney(s) appearing for the Case

Samuel E. Blackham, Esq., Samuel J. Sherman, Esq., and Harry Janin, C. P. A., 521 Fifth Ave., New York City, for the petitioner. Sidney B. Gambill, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

LEECH, Judge:

The respondent has determined a deficiency of $17,486.78 in unjust enrichment tax for the taxable period beginning October 1, 1935 and ending January 31, 1936. Petitioner claims an overpayment of $36,205.91 in unjust enrichment tax paid by it for such period. The issues are: (1) whether petitioner passed on to its vendees the burden of $72,308.46 in processing taxes imposed but not paid by it and (2)...

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