Commissioner of Internal Revenue v. RAINIER BREWING COMPANY

Ninth Circuit

Commissioner of Internal Revenue v. RAINIER BREWING COMPANY

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

Court of Appeals for the Ninth Circuit·Decided January 8, 1948·No. 11547·Published·Cited by 4 cases

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.

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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.

Commissioner of Internal Revenue v. RAINIER BREWING COMPANY, 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 (9th Cir. 1948).

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Opinion

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