Wilson Athletic Goods Mfg. Co. v. Commissioner
United States Tax Court
1. Pleadings -- Cause of Action. -- A petition alleging facts to show that the taxpayer was not in existence for the full six years preceding the imposition of the processing tax and had inadequate records for that period and had requested unsuccessfully that the Commissioner use the average margin of representative concerns, but failing to allege any facts in regard to the tax period or any facts upon which relief could be based, does not set forth a cause of action. 2.…
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1. Pleadings -- Cause of Action. -- A petition alleging facts to show that the taxpayer was not in existence for the full six years preceding the imposition of the processing tax and had inadequate records for that period and had requested unsuccessfully that the Commissioner use the average margin of representative concerns, but failing to allege any facts in regard to the tax period or any facts upon which relief could be based, does not set forth a cause of action. 2. Unjust Enrichment Tax. -- Failure of Commissioner To Use Average Margin of Representative Concerns. -- Section 501 of the…
1Opinion of the Court
OPINION.
Murdock. Judge:
The Commissioner notified the petitioner that it was liable as a transferee for unjust enrichment tax of the General Sports Mfg. Co. for the fiscal year ended October 31, 1936. The deficiency is in the amount of $1,116.98 and was imposed under section 601 (a) (2) of the Revenue Act of 1936. The Commissioner has moved to dismiss the petition, as amended, on the ground that it does not state a cause of action, i. e., the petitioner would not be entitled to a favorable judgment even, though all of the allegations of the amended petition were proven. The parties were heard…
2Cases cited2 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Angelus Milling Co. v. CommissionerUnited States Tax Court · 1943
3Cited by5 opinions
- Ballantine v. CommissionerUnited States Tax Court · 1980
- Insular Sugar Refining Corp. v. CommissionerUnited States Tax Court · 1944
- Ballantine v. CommissionerUnited States Tax Court · 1980
- Beale v. CommissionerUnited States Tax Court · 1946
- Wilson Athletic Goods Mfg. Co. v. CommissionerUnited States Tax Court · 1943