GREAT LAKES COCA-COLA BOT. CO. v. COMMISSIONER OF I. R.

No. 8721.

151 F.2d 174 (1945)

GREAT LAKES COCA-COLA BOTTLING CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

December 11, 1945.


Attorney(s) appearing for the Case

Frank C. Leslie, of Atlanta, Ga., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Newton K. Fox, and Hilbert P. Zarky, Dept. of Justice, and J. P. Wenchel, Bureau of Internal Revenue, all of Washington, D. C., for respondent.

Before SPARKS, MAJOR, and KERNER, Circuit Judges.


SPARKS, Circuit Judge.

This proceeding is before us for a second time on petition of the taxpayer for review of a decision of the Tax Court. On an earlier review (7 Cir., 133 F.2d 953), we affirmed the decision of that court denying the taxpayer a credit on its undistributed profits tax claimed by it under § 27 (f) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts, page 837, pertaining to distributions in liquidation. Noting...

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