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C. I. R. v. CHATSWORTH STATIONS, INC.

No. 11, Docket 25527.

282 F.2d 132 (1960)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. CHATSWORTH STATIONS, INC., Respondent.

United States Court of Appeals Second Circuit.

Decided July 28, 1960.

Attorney(s) appearing for the Case

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Kenneth E. Levin, Attys., Dept. of Justice, Washington, D. C., for petitioner.

Alvin Wayne, New York City (Norman W. Arnheim, New York City, of counsel), for respondent.

Before WATERMAN, BARNES and MOORE, Circuit Judges.

WATERMAN, Circuit Judge.

Respondent is a New York corporation engaged in the distribution of automobile petroleum products. It has been able to purchase petroleum products from oil companies at less than prevailing posted dealers' prices. Accordingly it sought to accumulate a number of gasoline stations as retail outlets for these products. During the taxable years involved in the present case it did not itself operate any...

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