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DANA DISTRIBUTORS, INC. v. COMMISSIONER

Docket No. 982-87.

56 T.C.M. 569 (1988)

T.C. Memo. 1988-514

Dana Distributors, Inc. v. Commissioner.

United States Tax Court.

Filed October 31, 1988.

Attorney(s) appearing for the Case

John M. Clancy, 12 Roberts St., Middletown, N.Y., for the petitioner. Kevin M. Flynn, for the respondent.

Memorandum Findings of Fact and Opinion

WILLIAMS, Judge:

The Commissioner determined a deficiency in petitioner's 1983 Federal income tax in the amount of $94,702. The issues this Court must decide are (1) whether petitioner must include in income in the year of receipt deposits and handling charges received in accordance with state law on nonrefillable beverage containers; and, if so, (2) whether petitioner...

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