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
Dependable Packing and Provision Co., a Corporation, Petitioner, et al., 1 v. Commissioner of Internal Revenue, Respondent
Dependable Packing & Provision Co. v. Commissioner
Docket Nos. 96, 97, 98, 99, 100, 101
United States Tax Court
5 T.C. 1365; 1945 U.S. Tax Ct. LEXIS 4;
December 29, 1945, Promulgated
Decisions will be entered for the petitioners.
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,…
2Cases cited1 opinion
- Dependable Packing & Provision Co. v. CommissionerUnited States Tax Court · 1945