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MAX SOBEL WHOLESALE LIQUORS v. C. I. R.

No. 78-2833.

630 F.2d 670 (1980)

MAX SOBEL WHOLESALE LIQUORS, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided September 22, 1980.

Attorney(s) appearing for the Case

Ernest J. Brown, Washington, D. C., argued for respondent-appellant; Hilbert P. Zarky, Los Angeles, Cal., Ernest J. Brown, Dept. of Justice, Lewis H. Ferguson, Washington, D. C., on brief.

Charles R. Breyer, Jeffry A. Bernstein, Jacobs, Sills & Coblentz, San Francisco, Cal., for petitioner-appellee.

Before CHOY and TANG, Circuit Judges, and REED, District Judge.

CHOY, Circuit Judge:

Max Sobel Wholesale Liquors (taxpayer) secretly transferred, as an added consideration for sales, extra liquor to some of its customers in fiscal 1973 and 1974 in violation of California law providing for minimum prices. The Commissioner of Internal Revenue (Commissioner) asserted that I.R.C. § 162(c)(2) disallowed the inclusion of the value of the extra liquor in taxpayer's cost of goods sold; such disallowance would have increased taxpayer...

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