SAINT PAUL BOTTLING COMPANY v. COMMISSIONER

Docket No. 88161.

34 T.C. 1137 (1960)

SAINT PAUL BOTTLING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 30, 1960.


Attorney(s) appearing for the Case

W. B. Riley, Esq., for the respondent.


OPINION.

MURDOCK, Judge.

The Commissioner mailed a deficiency notice on April 26, 1960, addressed to Saint Paul Bottling Company, the first paragraph of which is as follows:

You are advised that the determination of your income tax liability for the taxable years ended December 31, 1952, December 31, 1953, and December 31, 1954 discloses deficiencies in tax aggregating $43,394.54 as shown in the attached...

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