Dr. Pepper Bottling Co. v. Commissioner

WALKER, Circuit Judge.

By petition for review of an order of the Board of Tax Appeals redetermining a deficiency in federal income tax against the petitioner for the period from January 4, 1926, to December 31, 192.6, petitioner, Dr. Pepper Bottling Company, complains of a ruling of that Board that the filing by Dr. Pepper Company in September, 1926, of a separate income tax return for the period from January 1,1926, to June 301,1926, operated as a choice, binding upon the petitioner, to file a separate return for that year, instead of a consolidated return for Dr. Pepper Company, the…