Determination of the Comptroller modified, on the law and on the facts, to the extent of remitting the matter for recomputation of the tax due by omitting therefrom the tax imposed on the transactions involving the barrels and otherwise confirmed, without costs.
Under the taxpayer's method of doing business its customers are not obliged to pay for the use of the packing barrels unless there was a separate delivery thereof. If the barrels were picked up by the customer...
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