DR. PEPPER BOTTLING CO. v. COMMISSIONER OF INT. REV.

No. 7039.

69 F.2d 768 (1934)

DR. PEPPER BOTTLING CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

March 24, 1934.


Attorney(s) appearing for the Case

Llewellyn A. Luce, of Washington, D. C., for petitioner.

Frank J. Malloy, Asst. Atty. Gen., Sewall Key and Walter L. Barlow, Sp. Assts. Atty. Gen., E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, and Christopher A. Ray, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for appellee.

Before BRYAN, SIBLEY, and WALKER, Circuit Judges.


WALKER, Circuit Judge.

By petition for review of an order of the Board of Tax Appeals redetermining a deficiency in federal income tax against the petitioner for the period from January 4, 1926, to December 31, 1926, petitioner, Dr. Pepper Bottling Company, complains of a ruling of that Board that the filing by Dr. Pepper Company in September, 1926, of a separate income tax return for the period from January 1, 1926, to June 30, 1926, operated as a choice, binding...

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