Superior Wines & Liquors. Inc. Nos. 12233 and 12242, in circuit court of appeals for 8th circuit, Guy T. Helvering, commissioner of internal revenue, v. Superior Wines & Liquors, Inc.; Superior Wines & Liquors, Inc., v. Guy T. Helvering, commissioner of internal revenue, on petitions for review of decision of Board of Tax Appeals; brief for commissioner.