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PEPSI COLA CO. v. COMMISSIONER

Docket No. 3458.

5 T.C. 190 (1945)

PEPSI COLA COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 6, 1945.

Attorney(s) appearing for the Case

Ferdinand Tannenbaum, Esq., and Harry Janin, C. P. A., for the petitioner.

Sydney B. Gambill, Esq., and Laurence F. Casey, Esq., for the respondent.

OPINION.

ARUNDELL, Judge:

This proceeding involves a deficiency in excess profits tax for a taxable period from January 1 to June 30, 1941, in the total amount of $1,939,447.95. In his notice of deficiency the Commissioner determined a deficiency of $1,449,899.93 and by an amended answer he has demanded an additional deficiency of $489,548.02.

Three questions are raised by the pleadings, as follows:

1. Whether the taxable period from...

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