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LANTZ BROTHERS v. COMMISSIONER

Docket No. 112452.

5 T.C. 896 (1945)

LANTZ BROTHERS (PARTNERSHIP), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 12, 1945.

Attorney(s) appearing for the Case

E. W. Wallick, Esq., for the petitioner.

Lawrence R. Bloomenthal, Esq., for the respondent.

OPINION.

VAN FOSSAN, Judge:

This proceeding involves the determination by the respondent of a deficiency of $1,513.29 in unjust enrichment tax against Lantz Brothers, a partnership, for the taxable period April 1, 1935, to and including January 6, 1936. The petitioner claims an overpayment in the amount of $1,687.44.

The principal issue for determination is whether the petitioner is liable for unjust enrichment taxes in its capacity as a partnership...

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