WICHITA COCA COLA BOTTLING CO. v. UNITED STATES

Civil Action No. 226.

61 F.Supp. 407 (1945)

WICHITA COCA COLA BOTTLING CO. v. UNITED STATES.

District Court, N. D. Texas, Wichita Falls Division.

March 30, 1945.


Attorney(s) appearing for the Case

Nelson, Montgomery & Robertson, of Wichita Falls, Tex., for plaintiff.

Robert R. Reynolds, Jr., Sp. Asst. to Atty. Gen., and Wm. P. Walker, Asst. U. S. Atty., of Fort Worth, Tex., for defendant.


ATWELL, District Judge.

I think we will have to start from taw. The Income Tax law was directed at income. It was not directed against bookkeeping entries either for or against the taxpayer, or, for or against the government.

Several niceties have been presented here by learned counsel, growing out of the practice of each side with reference to this particular gross aggregate and the yearly accruals beginning in the year 1919 and extending through the year...

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