Legal Opinion
Darlington-Hartsville Coca-Cola Bottling Company, Inc. v. United States of America, Spartanburg Coca-Cola Bottling Co. v. United States
Court of Appeals for the Fourth Circuit
Decided March 26, 1968No. 11665_1PublishedCited by 21 opinions
1Opinion of the Court
ALBERT Y. BRYAN, Circuit Judge:
Taxpayers, Darlington-Hartsville Coca-Cola Bottling Company, Inc (Darling-ton) 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 to eliminate an unwanted middleman in the distribution of Coca-Cola syrup. For many years the middleman, H. D. and J. K. Crosswell, Inc.…
2Cases cited3 opinions
- Richmond Television Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1965
- United States v. Victor H. And Elsie Akin, Fred C. And Alice M. Kluver, E.F. And Gladys MunroeCourt of Appeals for the Tenth Circuit · 1957
- Cleveland Allerton Hotel v. Commissioner of Int. Rev.Court of Appeals for the Sixth Circuit · 1948
3Cited by21 opinions
- Ncnb Corporation, a North Carolina Corporation North Carolina National Bank v. United StatesCourt of Appeals for the Fourth Circuit · 1982
- Georator Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1973
- Metrocorp, Inc. v. CommissionerUnited States Tax Court · 2001
- In Re Federated Department Stores, Inc.United States Bankruptcy Court, S.D. Ohio · 1992
- Jack's Cookie Company v. The United States of AmericaCourt of Appeals for the Fourth Circuit · 1979
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