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ROYAL CROWN BOTTLING CO. v. COMMISSIONER

Docket No. 21881.

22 T.C. 688 (1954)

ROYAL CROWN BOTTLING COMPANY OF KNOXVILLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 30, 1954.

Attorney(s) appearing for the Case

George E. H. Goodner, Esq., and Dewey R. Roark, Jr., Esq., for the petitioner.

William T. Holloran, Esq., for the respondent.

This proceeding seeks a review of respondent's disallowance of petitioner's claims for refund and relief under section 722 of the Internal Revenue Code for the taxable years ended October 31, 1942, 1943, and 1944 in the respective amounts of $12,101.56, $33,140.14, and $21,272.94.

As the case is argued on brief, the issues are whether petitioner is entitled to relief under section 722 (b) (4) of the Internal Revenue Code and...

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