Coca-Cola Bottling Co. v. Commissioner
United States Tax Court
Unused Excess Profits Credit. -- Carry-back from 1946 to 1944, allowed corporation which, on January 1, 1944, sold its principal assets to a partnership but took no steps to dissolve and continued to operate a portion of its business through 1944, 1945, and 1946.
1Opinion of the Court
Coca-Cola Bottling Company of Sacramento, Ltd., Petitioner, et al., 1 v. Commissioner of Internal Revenue, Respondent
Coca-Cola Bottling Co. v. Commissioner
Docket Nos. 19828, 25082, 25083
United States Tax Court
19 T.C. 282; 1952 U.S. Tax Ct. LEXIS 40;
November 21, 1952, Promulgated
Decisions will be entered under Rule 50.
Unused Excess Profits Credit. -- Carry-back from 1946 to 1944, allowed corporation which, on January 1, 1944, sold its principal assets to a partnership but took no steps to dissolve and continued to operate a portion of its business through 1944, 1945, and 1946.
W. T. Fitzgerald,…
2Cases cited1 opinion
- Coca-Cola Bottling Co. v. CommissionerUnited States Tax Court · 1952