U.S. Court of Appeals for the Ninth Circuit, 1948

Commissioner of Internal Revenue v. RAINIER BREWING COMPANY

U.S. Court of Appeals for the Ninth Circuit · Decided January 8, 1948 · Denman, Healy, Bone

165 F.2d 217; 76 U.S.P.Q. (BNA) 565; 36 A.F.T.R. (P-H) 519; 1948 U.S. App. LEXIS 1913 (Federal Reporter, Second Series)

Counsel

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.

Cases that cite this one

2 later published cases cite this decision.

Seattle Brewing & Malting Company v. COMMISSIONER OF INTERNAL REVENUE (9th Cir. 1948)
Schweppe v. COMMISSIONER OF INTERNAL REVENUE (9th Cir. 1948)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.