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C. I. R. v. PEPSI-COLA NIAGARA BOTTLING CORPORATION

No. 456, Docket 31907.

399 F.2d 390 (1968)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PEPSI-COLA NIAGARA BOTTLING CORPORATION, Respondent.

United States Court of Appeals Second Circuit.

Decided June 28, 1968.

Attorney(s) appearing for the Case

Louis M. Kauder, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys., Dept. of Justice, Washington, D. C.), for petitioner.

Richard Kania, Williamsville, N. Y., for respondent.

Before WATERMAN, FRIENDLY and KAUFMAN, Circuit Judges.

FRIENDLY, Circuit Judge:

This petition by the Commissioner of Internal Revenue to review a decision of the Tax Court, 48 T.C. 75, annulling his determination of deficiencies in the income tax of Pepsi-Cola Niagara Bottling Corporation for 1961, 1962 and 1963, raises a nice, though narrow, question of the interpretation of § 401(a) of the Internal Revenue Code defining what pension, profit-sharing and stock bonus plans qualify for...

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