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
OPINION.
Disney, Judge:
This case involves Federal unjust enrichment taxes and penalties for the fiscal years ended June 30, 1936, and June 30, 1937, as follows: For the year ended June 30, 1936, a deficiency of $63.85 and a penalty of. $15.96. The petitioner does not contest as to such amounts and no further reference will be made thereto. For the year ended June 30,1937, a deficiency of $18,068.77, with a penalty of $4,517.19, is involved. All facts were stipulated and we find the facts to be as so stipulated. There is very little, if any, issue of fact between the parties and we will herein…
2Cases cited1 opinion
- United States v. ButlerSupreme Court of the United States · 1936
3Cited by3 opinions
- Dependable Packing & Provision Co. v. CommissionerUnited States Tax Court · 1945
- Dependable Packing & Provision Co. v. CommissionerUnited States Tax Court · 1945
- United States Sugar Corp. v. CommissionerUnited States Tax Court · 1943