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HELVERING v. SUPERIOR WINES & LIQUORS

Nos. 12233, 12242.

134 F.2d 373 (1943)

HELVERING, Com'r of Internal Revenue, v. SUPERIOR WINES & LIQUORS, Inc. SUPERIOR WINES & LIQUORS, Inc., v. HELVERING, Com'r of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

March 22, 1943.

Attorney(s) appearing for the Case

Bert Steeper, of Kansas City, Mo., for Superior Wines & Liquors, Inc.

Louise Foster, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and J. Louis Monarch, Sp. Assts. to Atty. Gen., on the brief), for Guy T. Helvering, Commissioner of Internal Revenue.

Before STONE, WOODROUGH, and RIDDICK, Circuit Judges.

WOODROUGH, Circuit Judge.

These appeals are taken from a decision of the Board of Tax Appeals entered July 25, 1941, and involve income and excess profits taxes for 1936 and 1937. The Commissioner's petition for review is No. 12,233, and the taxpayer's cross-petition is No.12,242. The findings and opinion of the Board are unreported.

No. 12,233.

The question here presented by the Commissioner's petition is: "Whether the taxpayer, a wholesale liquor...

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