Court of Appeals for the Ninth Circuit October 20, 1975, 73-1309 (Superior Beverage Company of Marysville, Inc. v. Commissioner of Internal Revenue, Superior Beverage Company of Redding and Red Bluff, Inc. v. Commissioner of Internal Revenue, Superior Beverage Company of Chico, Inc. v. Commissioner of Internal Revenue)

525 F.2d 186 75-2 USTC P 9808 SUPERIOR BEVERAGE COMPANY OF MARYSVILLE, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. SUPERIOR BEVERAGE COMPANY OF REDDING AND RED BLUFF, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. SUPERIOR BEVERAGE COMPANY OF CHICO, INC., Petitioner-Appellant, v.