Fuller v. Commissioner of Internal Revenue

MURRAH, Circuit Judge.

This is a petition for review of the decision of the Tax Court, affirming a determination of the Commissioner, that deficiencies exist in petitioners’ income tax returns for the years 1948, 1949 and 1950, in the amounts of $2,634.26, $15,-573.54 and $2,973.68, respectively. During the years involved, G. E. Fuller, hereafter referred to as petitioner, was engaged in the business of buying tax-paid intoxicating beverages outside of Oklahoma and selling it at wholesale and retail to customers in and around Oklahoma City, in violation of the laws of Oklahoma. The two…