PER CURIAM.
The Commissioner held that for the tax year ending January 31, 1936, the South Coast Corporation shifted to others the burden of the Federal excise tax imposed upon processors of sugar and was, therefore, subject to added unjust enrichment taxes under the provisions of Sec. 501 of the Revenue Act of 1936, 26 U.S.C.A. Int. Rev.Code, § 700. Upon a petition for redetermination by the Taxpayer, the Tax Court held, among other things, that the burden of...
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