Rev. Rul. 57-84

Section 5082 of the Internal Revenue Code of 1954 defines a rectifier as a person who `rectifies, purifies, or refines distilled spirits or wines by any process * * *, and every wholesale or retail liquor dealer who has in his possession any still or leach tub, or who keeps any other apparatus for the purpose of refining in any manner distilled spirits, * * *.' Held , in order to subject a wholesale or retail liquor dealer who possesses rectifying equipment other than a still or leach tub to liability for the rectifier's special tax, it must appear that the equipment is kept by him for the purpose of refining distilled spirits.