United States Tax Court August 19, 1949, Docket Nos. 18222, 18228, 18229 (Sherin v. Commissioner)

lead-opinion

OPINION.

Van Fossan, Judge:

The first issue presents the question whether or not the corporation is taxable on the amounts in excess of OPA ceiling prices paid by the seven “new” customers under their agreements with Biehl to obtain preferences in quantity, deliveries, and speed of shipment of goods manufactured by the corporation and to receive the benefit of other special services