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NEHI BEVERAGE CO. v. COMMISSIONER

Docket No. 20515.

16 T.C. 1114 (1951)

NEHI BEVERAGE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 17, 1951.

Attorney(s) appearing for the Case

Trent G. Anderson, Jr., Esq., for the petitioner.

L. C. Aarons, Esq., for the respondent.

This case involves income tax deficiencies of $6,324.97 and $1,276.04 for the taxable years ending February 29, 1944, and February 28, 1946, respectively. Respondent's determination that there are deficiencies of $62.68 and $352.35 in declared value excess-profits tax and excess profits tax, respectively, for the taxable year ending February 28, 1945, is not in dispute.

The principal issue is whether a 1946 item of $17,271...

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