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COCA-COLA BOTTLING CO. OF TUCSON, INC. v. COMMISSIONER

Docket No. 84587.

37 T.C. 1006 (1962)

COCA-COLA BOTTLING COMPANY OF TUCSON, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 2, 1962.

Attorney(s) appearing for the Case

Scott P. Crampton, Esq., Gerald Jones, Esq., and A. O. Johnson, Esq., for the petitioner.

James Q. Smith, Esq., for the respondent.

PIERCE, Judge:

The respondent determined that petitioner is liable as a transferee of assets of Crystal Coca-Cola Bottling Co. (dissolved), Tucson, Arizona, for the following deficiencies (together with interest thereon) which he determined in the income and excess profits taxes of the last-named company:

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       Taxable year         |                  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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