Memorandum Opinion
VAN FOSSAN, Judge:
The commissioner determined a deficiency of $10,348.89 in petitioner's unjust enrichment tax liability for the calendar year 1936. In the statement attached to the notice of deficiency it was set out that petitioner, during the taxable year, received reimbursement of Federal excise tax (processing tax) from various suppliers of merchandise in the amount of $26,495.61, from which figure respondent deducted $4.20 as a...
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