The Commissioner determined a deficiency of $3,035.94 in unjust enrichment tax for the calendar year 1937. Petitioner contends that reimbursements received from its vendors are subject to unjust enrichment tax only if they constitute taxable income under Title I of the Revenue Act of 1936. Alternatively, it is alleged that the unjust enrichment tax is unconstitutional if it is construed to impose a tax upon a taxpayer having a net loss under Title I for the same taxable year...
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