United States Tax Court October 11, 1943, Docket No. 112338 (United States Sugar Corp. v. Commissioner)

lead-opinion

OPINION.

Disney, Judge:

This case involves Federal unjust enrichment taxes and penalties for the fiscal years ended June 30, 1936, and June 30, 1937, as follows: For the year ended June 30, 1936, a deficiency of $63.85 and a penalty of. $15.96. The petitioner does not contest as to such amounts and no further reference will be made thereto.