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CREME MANUFACTURING CO., INC. v. UNITED STATES

No. 73-1609.

492 F.2d 515 (1974)

CREME MANUFACTURING CO., INC., Plaintiff-Appellee-Cross Appellant, v. UNITED STATES of America, Defendant-Appellant-Cross Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied June 25, 1974.

Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Richard W. Perkins, Tax Div., Dept. of Justice, Washington, D. C., Lee H. Henkel, Jr., Chief Counsel, IRS, Washington, D. C., Lynn Ross, Jr., Tax Div., Dept. of Justice, Dallas, Tex., Roby Hadden, U. S. Atty., Tyler, Tex., for defendant-appellant.

Allen E. Pye, J. Robert Dobbs, Jr., Tyler, Tex., for plaintiff-appellee.

Before WISDOM, AINSWORTH and GEE, Circuit Judges.

WISDOM, Circuit Judge:

The question for decision is whether the taxpayer's excise tax liability should be based on the price at which it sold its product to a closely related promotion and sales corporation or on a constructive price, determined by the Internal Revenue Service, based on the price at which the related corporation sold the product to independent wholesalers.

Creme Manufacturing Company, Inc., the taxpayer, instituted this action in the district...

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