1. Home
  2. Browse Decisions
  3. F.2d
  4. 393 F.2d
  5. 393 F.2d 494 (1968)
 

DARLINGTON-HARTSVILLE COCA-COLA BOT. CO. v. UNITED STATES

Nos. 11664, 11665.

393 F.2d 494 (1968)

DARLINGTON-HARTSVILLE COCA-COLA BOTTLING COMPANY, Inc., Appellant, v. UNITED STATES of America, Appellee. SPARTANBURG COCA-COLA BOTTLING CO., Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fourth Circuit.

Decided March 26, 1968.

Attorney(s) appearing for the Case

J. M. Walters, Spartanburg, S. C. and John W. Scott, Jr. Chapel Hill, N. C. (B. E. Geer, Jr., Bernelle Demo, and Geer, Walters & Demo, Spartanburg, S. C., on brief), for appellants.

William A. Friedlander, Attorney, Department of Justice (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Robert H. Solomon, Attorneys, Department of Justice, and John C. Williams, U. S. Atty., and James D. McCoy, III, Asst. U. S. Atty., on brief), for appellee.

Before HAYNSWORTH, Chief Judge, and BRYAN and BUTZNER, Circuit Judges.

ALBERT V. BRYAN, Circuit Judge:

Taxpayers, Darlington-Hartsville Coca-Cola Bottling Company, Inc (Darlington) and Spartanburg Coca-Cola Bottling Company (Spartanburg), appeal the District Court's decision that certain payments made by them to the Coca-Cola Company (Coca-Cola) in 1964 were correctly characterized by the Commissioner of Internal Revenue as capital expenditures. We affirm.

In outline the facts are these. The payments were made as part of a plan...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases