Galbreath Hendrickson v. Commissioner

OPINION.

Van Fossan, Judge-.

In these cases the question is whether any of the petitioners are liable for unjust enrichment taxes on payments made to Mrs. Galbreath. Since she returned the amounts received as income in the years of receipt, there is no question of income tax. The respondent claims the unjust enrichment tax under section 501 (a) (2) of the Revenue Act of 1936.1

It may be stated at the outset that petitioners do not contend that the partnership absorbed the tax and did not shift the burden to its vendees. Some proof to this end was introduced, but it covered only part of the…