7-UP FORT WORTH COMPANY v. COMMISSIONER

Docket No. 7360.

8 T.C. 52 (1947)

7-UP FORT WORTH COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 17, 1947.


Attorney(s) appearing for the Case

S. G. Winstead, Esq., and J. P. Jackson, Esq., for the petitioner.

R. E. Maiden, Jr., Esq., Jacquin Bierman, Esq., and Irene F. Scott, Esq., for the respondent.


This proceeding is for a review of the respondent's disallowance of petitioner's application for excess profits tax relief under section 722 of the Internal Revenue Code, as amended, for the fiscal years ended April 30, 1942 and 1943. The notice of disallowance was sent and the petition for redetermination was filed in accordance with section 732 of the code. The petition alleges that the taxes in controversy are excess profits taxes for the fiscal years ended April 30, 1942...

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