Pamphlet Published by the Coca Cola Corp. titled "What Is It? COCA-COLA What it is". U.S. Circuit Court of Appeals. Coca-Cola Company versus Henry A. Rucker

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Description

In this suit, Coca Cola sued the Internal Revenue Service (IRS) to remove the tax on their product. The Coca Cola Company stated that their product was simply a soda fountain syrup whereas the IRS contended that it was used for medicinal purposes and therefore was subject to a tax. This case ended with a hung jury.

This pamphlet attempts to distinguish Coca-Cola as a syrup flavor and not a medicine. The company was trying to show the difference in order to not be taxed as a medicine.

Citation

This primary source comes from the Records of District Courts of the United States.

National Archives Identifier: 279260

Full Citation: Pamphlet Published by the Coca Cola Corp. titled ‘What Is It? COCA-COLA What it is’. U.S. Circuit Court of Appeals. Coca-Cola Company versus Henry A. Rucker; 1901; Records of District Courts of the United States, Record Group 21. [Online Version, https://docsteach.org/document/pamphlet-published-by-the-coca-cola-corp-titled-what-is-it-cocacola-what-it-is-us-circuit-court-of-appeals-cocacola-company-versus-henry-a-rucker/, February 2, 2026]

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