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HAAS BROS., INC. v. COMMISSIONER

Docket No. 5219-76.

73 T.C. 1217 (1980)

HAAS BROTHERS, INC., AND D & D WHOLESALE LIQUORS, INC., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 26, 1980.

Attorney(s) appearing for the Case

Luther J. Avery and Boyd A. Blackburn, Jr., for the petitioners.

Vernon R. Balmes, for the respondent.

IRWIN, Judge:

Respondent determined deficiencies in petitioners' income tax in the amounts of $27,657, $32,464, and $10,502 for the calendar years 1972, 1973, and 1974, respectively.

All other issues having been settled by agreement of the parties, the only issue remaining for our decision is whether cash payments made by petitioner to certain customers are to be treated as adjustments to the sales price of...

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