Dependable Packing & Provision Co. v. Commissioner
United States Tax Court
Petitioners' nonpayment of processing tax on account of hogs slaughtered for them, for a fee, by another, held not to subject petitioners to unjust enrichment tax, notwithstanding that slaughterer may be treated as "vendor" within Revenue Act of 1936, section 501 (a) (2), there having been neither imposition of tax on petitioners nor payment by them to such vendor and reimbursement by it as are also required.
1Opinion of the Court
OPINION.
OppeR, Judge:
There was a period during which the processing tax on hogs was in effect but was not paid with respect to the slaughtering of hogs sold by petitioners. It can accordingly be presumed that in an economic sense there may have been an unjust enrichment. But we are confronted with the application of a specific statute, and the unjust enrichment tax must be grounded on it. Margaret W. Galbreath Hendrickson, 4 T. C. 231. The tax determined by respondent under the statute (Revenue Act of 1936, sec. 501 (a)) must be on petitioners’ net income from “(1) * * * the sale of articles…
2Cases cited4 opinions
- Dependable Packing Co. v. CommissionerUnited States Tax Court · 1943
- Galbreath Hendrickson v. CommissionerUnited States Tax Court · 1944
- Lantz Bros. v. CommissionerUnited States Tax Court · 1945
- United States Sugar Corp. v. CommissionerUnited States Tax Court · 1943
3Cited by1 opinion
- Dependable Packing & Provision Co. v. CommissionerUnited States Tax Court · 1945