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MONTGOMERY COCA-COLA BOTTLING CO., INC. v. U. S.

No. 275-73.

615 F.2d 1318 (1980)

MONTGOMERY COCA-COLA BOTTLING COMPANY, INCORPORATED v. The UNITED STATES.

United States Court of Claims.

February 20, 1980.

Attorney(s) appearing for the Case

M. Roland Nachman, Jr., Montgomery, Ala., attorney of record, for plaintiff; Steiner, Crum & Baker, Montgomery, Ala., of counsel.

Jay G. Philpott, Jr., Washington, D. C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant; Theodore D. Peyser, Washington, D. C., of counsel.

Before DAVIS, KASHIWA and BENNETT, Judges.

OPINION

KASHIWA, Judge:

This case comes before the court on defendant's exceptions to the recommended decision of Trial Judge Wood, which was filed December 13, 1978, pursuant to Rule 134(h). We must decide whether the trial judge was correct in finding plaintiff intended to receive no payment for its franchise and, as a result, was not a personal holding company under I.R.C. §§ 541 et seq.1 After considering the written...

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