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C. I. R. v. JOSEPH E. SEAGRAM & SONS, INC.

No. 221, Docket 31352.

394 F.2d 738 (1968)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. JOSEPH E. SEAGRAM & SONS, INC., Respondent.

United States Court of Appeals Second Circuit.

Decided April 23, 1968.

Attorney(s) appearing for the Case

Mitchell Rogovin, Asst. Atty. Gen., Washington, D. C. (Lee A. Jackson, Meyer Rothwacks, Harry Baum, and Donald A. Statland, Attys., Dept. of Justice, on the brief), for petitioner.

White & Case, New York City (Josiah Willard and David Sachs, New York City, of counsel), for respondent.

Before WATERMAN and FEINBERG, Circuit Judges, and BARTELS, District Judge.

BARTELS, District Judge:

The Commissioner of Internal Revenue appeals the decision of the Tax Court holding that Julius Kessler Distilling Co., Inc., a wholly-owned subsidiary of Joseph E. Seagram & Sons, Inc., was not required to maintain Seagram's "LIFO" inventory layer dates in its inventory accounting for inventory received by Kessler from Seagram in a tax-free transaction where both corporations were using the LIFO...

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