Memorandum Findings of Fact and Opinion
This case involves a deficiency in petitioner's unjust enrichment tax of $1,491.77 for petitioner's fiscal year ended June 30, 1936. The question is whether petitioner is taxable under section 501(a) (2), Revenue Act of 1936, on the sums of processing tax paid by it as a part of its purchases of cotton yarn, which were later refunded to it by its vendors after the Supreme Court's invalidation of the Agricultural Adjustment...
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