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DANA DISTRIBUTORS INC. v. C.I.R.

No. 1101, Docket 89-4018.

874 F.2d 120 (1989)

DANA DISTRIBUTORS INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided May 10, 1989.

Attorney(s) appearing for the Case

Charles A. Judelson, Middletown, N.Y. (John M. Clancy, Bull, Morreale, Judelson & Clancy, Middletown, N.Y., on the brief), for petitioner-appellant.

William A. Whitledge, Atty., Tax Div., Dept. of Justice, Washington, D.C. (James I.K. Knapp, Acting Asst. Atty. Gen., Gary R. Allen, Jonathan S. Cohen, Attys., Tax Div., Dept. of Justice, Washington, D.C., on the brief), for respondent-appellee.

Before KEARSE, CARDAMONE, and PIERCE, Circuit Judges.

PER CURIAM:

Petitioner Dana Distributors Inc. ("Dana") appeals from a decision of the United States Tax Court, B. John Williams, Jr., Judge, upholding the rejection by respondent Commissioner of Internal Revenue ("Commissioner") of the use by Dana, a wholesale beverage distributor, of the reserve method of accounting for container deposits and handling fees. The tax court ruled that Dana was required to include in...

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