Lucky Lager Brewing Co. v. Commissioner
United States Tax Court
"Gross receipts," for purposes of the excess profits tax "growth formula" (sec. 435 (e) (1), I. R. C. 1939) held to include all amounts received or accrued from sales, not excluding those added to the sales price as reimbursement for beer excise taxes.
1Opinion of the Court
Lucky Lager Brewing Company, a Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent
Lucky Lager Brewing Co. v. Commissioner
Docket No. 53063
United States Tax Court
26 T.C. 836; 1956 U.S. Tax Ct. LEXIS 121;
July 19, 1956, Filed
Decision will be entered for the respondent.
"Gross receipts," for purposes of the excess profits tax "growth formula" (sec. 435 (e) (1), I. R. C. 1939) held to include all amounts received or accrued from sales, not excluding those added to the sales price as reimbursement for beer excise taxes.
Valentine Brookes, Esq., and Russel Shearer, Esq., for the…
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