United States Tax Court March 27, 1995, Docket Nos. 4330-92, 10526-92 (Full Serv. Beverage Co. v. Commissioner)

FULL SERVICE BEVERAGE COMPANY AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Full Serv. Beverage Co. v. Commissioner Docket Nos. 4330-92, 10526-92 United States Tax Court T.C. Memo 1995-126; 1995 Tax Ct. Memo LEXIS 129; 69 T.C.M. (CCH) 2221; March 27, 1995, Filed *129 Decision will be entered under Rule 155. For petitioner: Claude R. Wilson, Jr. and Kemble White.