[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, ร§ 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 * * * ."