COMMISSIONER OF INTERNAL REVENUE, PETITIONER,
v.
RAINIER BREWING COMPANY, A CORPORATION, RESPONDENT
COMMISSIONER OF INTERNAL REVENUE, PETITIONER,
RAINIER BREWING COMPANY, A CORPORATION, RESPONDENT
165 F.2d 217
United States Court of Appeals for the Ninth Circuit (1948)
Positive Treatment
Cited by 6 cases
Opinion of the Court
PER CURIAM.
This, as the companion case of Seattle Brewing and Malting Co., 9 Cir., 165 F. 2d 216, presented to the Tax Court “hybrid questions of mixed law and fact [and] their resolution because of the fact element will * * * afford little concrete guidance to future cases.” We hence do not consider the petitioner’s contention that “the facts found fall short of meeting statutory requirements.” Bingham v. Commissioner, 325 U.S. 365, 370, 65 S.Ct. 1232, 89 L.Ed. 1670; Choate v. Commissioner, 324 U.S. 1, 65 S.Ct. 469, 89 L.Ed. 653.
The decision of the Tax Court is affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Merck & Co., Inc. v. Smith, 261 F.2d 162 (3d Cir. 1958)
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United States v. Gen. Bancshares Corp., 388 F.2d 184 (8th Cir. 1968)
-
Schweppe v. Commissioner of Internal Revenue, 168 F.2d 284 (9th Cir. 1948)
Previewing 3 of 6 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Tr. Under the Will of Bingham v. Commissioner of Internal Revenue, 325 U.S. 365 (U.S. 1945)
- Choate v. Commissioner of Internal Revenue, 324 U.S. 1 (U.S. 1945)
- Schatte v. Int'l Alliance of Theatrical Stage Emps. & Moving Picture Operators of United States & Canada, 165 F.2d 216 (9th Cir. 1948)
- Michaels Art Bronze Co., Inc. v. Cochrane, 166 F.2d 324 (6th Cir. 1948)
- Shotkin v. Kaplan, 165 F.2d 216 (10th Cir. 1948)