Battle Creek Food Co. v. Commissioner of Internal Revenue

This cause came on to be heard upon the petition of the Battle Creek Food Company for review of the decision of the Tax Court of the United States determining a deficiency in the income tax of petitioner for the fiscal years ending, respectively July 31, 1941, and July 31, 1942, and a small deficiency in the declared value excess-profits tax for the latter fiscal year; and has been considered upon the record, the oral arguments and briefs of attorneys for the respective parties and upon the findings of fact and opinion of the tax court, the primary contention of the taxpayer being that a…