Court of Appeals for the Ninth Circuit September 22, 1980, 78-2833 (Max Sobel Wholesale Liquors v. Commissioner of Internal Revenue)

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.