Legal Opinion
Grace Bros. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 18, 1949No. 11976PublishedCited by 118 opinions
1Opinion of the Court
YANKWICH, District Judge.
I
The Nature of the Controversy
Petitioner is a California corporation which for many years was engaged in various enterprises, including farming, grape growing and the manufacture and sale of wines and beers. All its stock is owned by its president and manager, Joseph T. Grace. Between 1921 and 1943, it operated at Santa Rosa, Sonoma County, California, a winery known as the “DeTurk Winery”. It sold, under the “DeTurk” label, wines and brandies from grapes grown by it or bought from others. Its wines were considered by the trade as of high quality. In 1942, it sold…
2Cases cited37 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Menendez v. HoltSupreme Court of the United States · 1888
- Chesapeake & Ohio Railway Co. v. MartinSupreme Court of the United States · 1931
- Quock Ting v. United StatesSupreme Court of the United States · 1891
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
32 more not listed; retrieve them via the Exa API.
3Cited by118 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Galena Oaks Corporation v. Frank Scofield, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Willapoint Oysters, Inc. v. EwingCourt of Appeals for the Ninth Circuit · 1949
- Richard M. Boe and Mary Lots Boe v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
113 more not listed; retrieve them via the Exa API.