F. STRAUSS & SON, INC., OF ARK v. COMMISSIONER OF INT. REV.

No. 15864.

251 F.2d 724 (1958)

F. STRAUSS & SON, Inc., OF ARKAN SAS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

Rehearing Denied March 3, 1958.


Attorney(s) appearing for the Case

Leonard L. Scott and E. Charles Eichenbaum, Little Rock, Ark. (W. S. Miller, Jr., Little Rock, Ark., was with them on the brief), for petitioner.

David O. Walter, Attorney, Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Grant W. Wiprud, Attys., Department of Justice, Washington, D. C., were with him on the brief), for respondent.

Before GARDNER, Chief Judge, and WOODROUGH and VOGEL, Circuit Judges.


GARDNER, Chief Judge.

This matter is before us on petition to review a decision of the Tax Court which determined a deficiency in petitioner's income tax for the year 1950 in the amount of $10,386.12.

Taxpayer is a corporation which at all times here pertinent was engaged in the wholesale liquor business in Little Rock, Arkansas. The sale of liquor in Arkansas has been legal since 1935, subject to state laws providing for county-wide option. At a general election...

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