BREWERIES v. COMMISSIONER

Docket No. 11156.

15 T.C. 682 (1950)

ACME BREWERIES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 24, 1950.


Attorney(s) appearing for the Case

Norman A. Eisner, Esq., for the petitioner.

C. A. Ray, Esq., and William J. Stetter, Esq., for the respondent.


SUPPLEMENTAL OPINION.

TIETJENS, Judge:

The necessity for a supplemental opinion results from petitioner's disagreement with respondent's revised computation submitted herein under Rule 50.

In making his computation, respondent interpreted the Court's opinion as denying petitioner any relief under section 722, except that stipulated by the parties with reference to petitioner's yeast business. Accordingly, the Commissioner simply adjusted petitioner...

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