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DEPENDABLE PACKING AND PROVISION CO. v. COMMISSIONER

Docket Nos. 96, 97, 98, 99, 100, 101.

5 T.C. 1365 (1945)

DEPENDABLE PACKING AND PROVISION CO., A CORPORATION, PETITIONER, ET AL., v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 29, 1945.

Attorney(s) appearing for the Case

W. R. Brown, Esq., and W. Robert Brown, Esq., for the petitioners.

Irene F. Scott, Esq., and R. E. Maiden, Jr., Esq., for the respondent.

Each of these proceedings involves a deficiency in unjust enrichment tax for the calendar year 1936 under section 501 (a) (2) of the Revenue Act of 1936. They are companion cases to Docket Nos. 442 PT and 443 PT, involving processing tax refund claims for taxes already paid, and on which a memorandum findings of fact and opinion is being entered simultaneously herewith.

The deficiencies here in issue were determined against the corporation, Dependable Packing &...

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