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ATZINGEN-WHITEHOUSE DAIRY, INC. v. COMMISSIONER

Docket No. 83717.

36 T.C. 173 (1961)

ATZINGEN-WHITEHOUSE DAIRY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 27, 1961.

Attorney(s) appearing for the Case

Martin D. Cohen, Esq., for the petitioner.

Sheldon Seevak, Esq., for the respondent.

Respondent determined deficiencies in the income tax of petitioner in the amounts of $13,441.49 for the calendar year 1954, $5,105.44 for the calendar year 1955, and $12,671.60 for the calendar year 1956.

The issues are:

(1) Is the petitioner entitled to exclude from its gross income for the taxable years amounts equal to certain payments which it made to customers who purchased milk and dairy products from it?

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