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COCA-COLA COMPANY v. C. I. R.

No. 18395.

369 F.2d 913 (1966)

The COCA-COLA COMPANY, a Corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

December 15, 1966.

Attorney(s) appearing for the Case

Donald H. Erickson, of Swenson, Erickson & Nelson, Omaha, Neb., for petitioner. Deryl F. Hamann, of Young, Holm, McEachen & Hamann, Omaha, Neb., was with him on the brief.

Marco S. Sonnenschein, Atty., Tax Division, Dept. of Justice, Washington, D. C., for respondent. Mitchell Rogovin, Asst. Atty. Gen., Tax Division, Dept. of Justice, Washington, D. C., Meyer Rothwacks and Gilbert E. Andrews, Attys., Tax Division, Dept. of Justice, Washington, D. C., were with him on the brief.

Before MATTHES and LAY, Circuit Judges, and HARPER, District Judge.

MATTHES, Circuit Judge.

This tax case is before us on petition to review the decision of the Tax Court, not officially reported.1

The question in controversy is whether Penndale, Inc. was entitled to accrue as year ending February 29, 1960, the sum of $109,352.02 for termination of the employment contract of one William S. Scull, II, and to deduct that expense under § 162(a) in computing...

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