Dixie Dairies Corp. v. Commissioner
United States Tax Court
1. Cash rebates paid by petitioners, wholesale milk dealers, to their customers, retail milk dealers, are excludable from petitioners' gross income. Sec. 162(c)(2), I.R.C. 1954, not applicable.
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1. Cash rebates paid by petitioners, wholesale milk dealers, to their customers, retail milk dealers, are excludable from petitioners' gross income. Sec. 162(c)(2), I.R.C. 1954, not applicable. Pittsburgh Milk Co. v. Commissioner, 26 T.C. 707 (1956); Atzingen-Whitehouse Dairy, Inc. v. Commissioner, 36 T.C. 173 (1961); Max Sobel Wholesale Liquors v. Commissioner, 69 T.C. 477 (1977), followed. 2. Advances made by Associated Grocers of Alabama, Inc., to Radio Broadcasting Co., one-third of whose stock it owned with an option to buy the other two-thirds, and which it operated, were contributions…
1Opinion of the Court
Dixie Dairies Corporation, et al., 1 Petitioners v. Commissioner of Internal Revenue, Respondent
Dixie Dairies Corp. v. Commissioner
Docket Nos. 3538-75, 3539-75, 10803-75, 1588-76, 1589-76
United States Tax Court
74 T.C. 476; 1980 U.S. Tax Ct. LEXIS 123; 74 T.C. No. 34;
May 29, 1980, Filed
Decisions will be entered under Rule 155.
1. Cash rebates paid by petitioners, wholesale milk dealers, to their customers, retail milk dealers, are excludable from petitioners' gross income. Sec. 162(c)(2), I.R.C. 1954, not applicable. Pittsburgh Milk Co. v. Commissioner, 26 T.C. 707 (1956); Atzingen-Whitehouse…
2Cases cited19 opinions
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Fin Hay Realty Co. v. United StatesCourt of Appeals for the Third Circuit · 1968
- Estate of Travis Mixon, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Dixie Dairies Corp. v. CommissionerUnited States Tax Court · 1980
- Alterman Foods, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1975
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