SEVEN-UP COMPANY v. COMMISSIONER

Docket No. 20643.

14 T.C. 965 (1950)

THE SEVEN-UP COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 31, 1950.


Attorney(s) appearing for the Case

Fred L. Kuhlmann, Esq., and William H. Charles, Esq., for the petitioner.

Gene W. Reardon, Esq., for the respondent.


The respondent determined deficiencies in declared value excess profits tax and excess profits tax of petitioner for the taxable years 1943 and 1944 as follows:

------------------------------------------------------------------------------
                                              | Declared value | Exess profits
                    Year                      | excess profits |     tax
                                              |      tax       |
--...

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