Opinion · Court of Appeals for the Ninth Circuit

Commissioner of Internal Revenue v. RAINIER BREWING COMPANY

165 F.2d 217

Type
Opinion
Court
Court of Appeals for the Ninth Circuit
Jurisdiction
Federal
Date
1948-01-08
Topic
general

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.

Citator

UpLaw has not yet analyzed Commissioner of Internal Revenue v. RAINIER BREWING COMPANY. The absence of a flag is not a finding that it is good law.

Authority status
pending
Cited by
4 opinions
COMMISSIONER OF INT. REV. v. RAINIER BREWING,165 F.2d 217(9th Cir. 1948)
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. RAINIER BREWING COMPANY,
a Corporation, Respondent.
No. 11547.
Circuit Court of Appeals, Ninth Circuit.
January 8, 1948.
Rehearing Denied February 18, 1948.
See 166 F.2d 324.
Upon Petition to Review a Decision of the Tax Court of the United States.
Theron L. Caudle, Asst. Atty. Gen., and Sewall Key, Lee A. Jackson, Melva M. Graney, and I. Henry Kutz, Sp. Assts. to Atty. Gen., for petitioner.

A. Calder Mackay, Arthur McGregor, Howard W. Reynolds, and Adam Y. Bennion, all of Los Angeles, Cal. (F. Sanford Smith and Clifford J. MacMillan, both of San Francisco, Cal., of counsel), for respondent.
Before DENMAN, HEALY, and BONE, Circuit Judges.
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.