South Coast Corp. v. Commissioner

The South Coast Corporation v. Commissioner.

South Coast Corp. v. Commissioner

Docket No. 2165.

United States Tax Court

1945 Tax Ct. Memo LEXIS 166; 4 T.C.M. (CCH) 623; T.C.M. (RIA) 45213;

June 11, 1945

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.

LEECH

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…