VAN PICKERILL & SONS, INCORPORATED v. UNITED STATES

No. 18743.

445 F.2d 918 (1971)

VAN PICKERILL & SONS, INCORPORATED, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

July 16, 1971.


Attorney(s) appearing for the Case

Johnnie M. Walters, Asst. Atty. Gen., Carolyn R. Just, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., Donald B. Mackay, U. S. Atty., Springfield, Ill., Meyer Rothwacks, Elmer J. Kelsey, Attys., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant; Frank J. Violanti, U. S. Atty., of counsel.

Thomas L. Cochran, Springfield, Ill., Sorling, Catron & Hardin, Springfield, Ill., for plaintiff-appellee.

Before KNOCH, Senior Circuit Judge, and KERNER and STEVENS, Circuit Judges.


KERNER, Circuit Judge.

This appeal concerns a suit for refund of federal income taxes for the years 1961, 1962 and 1963 in the amount of $18,325.69. The district court, sitting without a jury, entered judgment for the taxpayer, Van Pickerill & Sons, Incorporated, from which the government appeals.

Taxpayer is a wholesale distributor of liquor for several Illinois counties. As part of its business, taxpayer buys Stitzel-Weller whiskies under a purchase...

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