Legal Opinion
Commissioner of Internal Revenue v. Pepsi-Cola Niagara Bottling Corporation
Court of Appeals for the Second Circuit
Decided June 28, 1968No. 31907_1PublishedCited by 46 opinions
1Opinion of the Court
FRIENDLY, Circuit Judge:
This petition by the Commissioner of Internal Revenue to review a decision of the Tax Court, 48 T.C. 75, annulling his determination of deficiencies in the income tax of Pepsi-Cola Niagara Bottling Corporation for 1961, 1962 and 1963, raises a nice, though narrow, question of the interpretation of § 401(a) of the Internal Revenue Code defining what pension, profit-sharing and stock bonus plans qualify for deduction of contributions as provided in § 404. The statute, so far as here relevant, is set out in the margin.1
*391In November 1960 the Bottling Corporation, an…
2Cases cited4 opinions
- National Labor Relations Board v. Hearst Publications, Inc.Supreme Court of the United States · 1944
- Gray v. PowellSupreme Court of the United States · 1941
- Grenada Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- Pepsi-Cola Niagara Bottling Corp. v. CommissionerUnited States Tax Court · 1967
3Cited by46 opinions
- Loevsky v. CommissionerUnited States Tax Court · 1971
- Bernard McMenamy Contractor, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1971
- American Bankers Association v. National Credit Union AdministrationCourt of Appeals for the D.C. Circuit · 2019
- Oakton Distributors, Inc. v. CommissionerUnited States Tax Court · 1979
- Babst Services, Inc. v. CommissionerUnited States Tax Court · 1976
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