[DOWNLOAD] "Standard Knitting Mills Inc. v. Commissioner of Internal Revenue." by United States Court Of Appeals For The Sixth Circuit * Book PDF Kindle ePub Free
eBook details
- Title: Standard Knitting Mills Inc. v. Commissioner of Internal Revenue.
- Author : United States Court Of Appeals For The Sixth Circuit
- Release Date : January 08, 1944
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 72 KB
Description
The taxpayer, Standard Knitting Mills, Inc., petitions this court to review a decision of the Board of Tax Appeals (now the United States Tax Court) determining a deficiency of $8,301.47 in unjust enrichment tax for 1935, pursuant to tax liability imposed under Section 501(a)(1) of the Revenue Act of 1936, 26 U.S.C.A. Int. Rev. Code, § 700(a)(1), "equal to 80 per centum of that portion of the net income from the sale of articles with respect to which a Federal excise tax was imposed on such person but not paid which is attributable to shifting to others to any extent the burden of such Federal excise tax * * * ."