Legal Opinion
Lantz Bros. v. Commissioner
United States Tax Court
Decided October 12, 1945No. Docket No. 112452PublishedCited by 4 opinions
Held, a partnership is not a taxable entity for purposes of the unjust enrichment tax, Title III, Revenue Act of 1936.
1Opinion of the Court
OPINION.
Van Fossan, Judge:
This proceeding involves the determination by the respondent of a deficiency of $1,513.29 in unjust enrichment tax against Lantz Brothers, a partnership, for the taxable period April 1, 1935, to and including January 6, 1936. The petitioner claims an overpayment in the amount of $1,687.44.
The principal issue for determination is whether the petitioner is liable for unjust enrichment taxes in its capacity as a partnership. Secondary issues are: (1) Whether the determination is barred by the statute of limitations and (2) whether, in the event the principal issue is…
2Cases cited3 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- United States v. CoulbyDistrict Court, N.D. Ohio · 1918
- Sanford v. SanfordDistrict Court, District of Columbia · 1923
3Cited by4 opinions
- Dependable Packing & Provision Co. v. CommissionerUnited States Tax Court · 1945
- Beale v. CommissionerUnited States Tax Court · 1946
- Dependable Packing & Provision Co. v. CommissionerUnited States Tax Court · 1945
- Lantz Bros. v. CommissionerUnited States Tax Court · 1945