United States Sugar Corp. v. Commissioner
United States Tax Court
The petitioner paid to a processor of petitioner's raw sugar, for services, including refining, paying processing tax on and selling the sugar for petitioner's account, a fixed charge plus the processing taxes and sales taxes paid. The deficiency notice determines that the burden of the processing tax was shifted to others, and there is no evidence to overcome the presumption thereof.
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The petitioner paid to a processor of petitioner's raw sugar, for services, including refining, paying processing tax on and selling the sugar for petitioner's account, a fixed charge plus the processing taxes and sales taxes paid. The deficiency notice determines that the burden of the processing tax was shifted to others, and there is no evidence to overcome the presumption thereof. Held, petitioner is a vendee of services within the intendment of section 501 (a) (2) and (k) of the Revenue Act of 1936, and no error is shown in the determination that it was liable to the unjust enrichment…
1Opinion of the Court
United States Sugar Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent
United States Sugar Corp. v. Commissioner
Docket No. 112338
United States Tax Court
2 T.C. 863; 1943 U.S. Tax Ct. LEXIS 43;
October 11, 1943, Promulgated
Decision will be entered for the respondent as to both taxable years.
The petitioner paid to a processor of petitioner's raw sugar, for services, including refining, paying processing tax on and selling the sugar for petitioner's account, a fixed charge plus the processing taxes and sales taxes paid. The deficiency notice determines that the burden of the…
2Cases cited1 opinion
- United States Sugar Corp. v. CommissionerUnited States Tax Court · 1943