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PEPSI COLA CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 177.

155 F.2d 921 (1946)

PEPSI COLA CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

June 14, 1946.

Attorney(s) appearing for the Case

Mark Eisner and Ferdinand Tannenbaum, both of New York City (Z. N. Diamond, of Baltimore, Md., and George Lewis, of New York City, on the brief), for petitioner.

Sewell Key, Acting Asst. Atty. Gen., and J. Louis Monarch and Harry Baum, Sp. Assts. to the Atty. Gen., for respondent.

Before SWAN, CLARK, and WOODBURY, Circuit Judges.

SWAN, Circuit Judge.

This appeal involves the excess profits tax liability of a former corporation, for convenience referred to as the old company, which was merged with the petitioner on June 30, 1941, pursuant to the statutes of Delaware. By the merger the petitioner acquired all the old company's assets and assumed its liabilities, including that for excess profits tax for the period of its existence in 1941. General Aniline & Film Corp. v. Commissioner,

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