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COCA COLA BOTTLING CO. v. COMMISSIONER OF INT. REVENUE

No. 12184.

127 F.2d 430 (1942)

COCA COLA BOTTLING CO., Inc., OF BLYTHEVILLE, ARK., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

April 27, 1942.

Attorney(s) appearing for the Case

F. E. Hagler, of Memphis, Tenn., for petitioner.

J. E. Garvey, Sp. Asst. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Harry Marselli, and Arthur A. Armstrong, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before GARDNER, THOMAS, and RIDDICK, Circuit Judges.

GARDNER, Circuit Judge.

This matter is before us on petition to review a decision of the United States Board of Tax Appeals which sustained a surtax of $5,659.99, determined by the Commissioner, on the undistributed profits of petitioner for 1936. The Commissioner disallowed deductions amounting to $42,780.27 claimed on petitioner's income and excess profit tax return for 1936, "because not computed in accordance with the provisions of Section 26(c)(1) of the Revenue...

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