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RECORD WIDE DISTRIBUTORS, INC. v. C. I. R.

No. 81-1853.

682 F.2d 204 (1982)

RECORD WIDE DISTRIBUTORS, INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided July 14, 1982.

Rehearing Denied August 24, 1982.

Attorney(s) appearing for the Case

Claude Hanks, Leonard R. Yocum, Creve Coeur, Mo., for appellant.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Daniel F. Ross, Michael J. Roach, Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellee.

Before HEANEY, BRIGHT and HENLEY, Circuit Judges.

HENLEY, Senior Circuit Judge.

Taxpayer Record Wide Distributors, Inc. appeals the decision of the tax court upholding the Commissioner's assessment of certain deficiencies for the tax years 1972, 1973 and 1974. We affirm.

Taxpayer, a Missouri corporation, is a wholesale distributor of records and tapes, and deals primarily in "cut-outs," budget merchandise that the manufacturer is unable to sell at market price. Because...

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