Acme Breweries v. Commissioner

SUPPLEMENTAL opinion.

Tietjens, Judge:

The necessity for a supplemental opinion results from petitioner’s disagreement with respondent’s revised computation submitted herein under Rule 50.

In making his computation, respondent interpreted the Court’s opinion as denying petitioner any relief under section 722, except that stipulated by the parties with reference to petitioner’s yeast business. Accordingly, the Commissioner simply adjusted petitioner’s excess profits net income for the period in question to reflect the stipulated increase in normal earnings of the yeast business and thus found an…