Legal Opinion
Max Sobel Wholesale Liquors v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided September 22, 1980No. 78-2833PublishedCited by 52 opinions
1Opinion of the Court
CHOY, Circuit Judge:
Max Sobel Wholesale Liquors (taxpayer) secretly transferred, as an added consideration for sales, extra liquor to some of its customers in fiscal 1973 and 1974 in violation of California law providing for minimum prices. The Commissioner of Internal Revenue (Commissioner) asserted that I.R.C. § 162(c)(2) disallowed the inclusion of the value of the extra liquor in taxpayer’s cost of goods sold; such disallowance would have increased taxpayer’s gross and taxable income. The Tax Court rejected the Commissioner’s assertion. 69 T.C. 477 (1977). We affirm.
I. Exclusion vs.…
2Cases cited18 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- California Retail Liquor Dealers Assn. v. Midcal Aluminum, Inc.Supreme Court of the United States · 1980
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Dixie Dairies Corp. v. CommissionerUnited States Tax Court · 1980
13 more not listed; retrieve them via the Exa API.
3Cited by52 opinions
- Alpenglow Botanicals, LLC v. United StatesCourt of Appeals for the Tenth Circuit · 2018
- John A. Grimes v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Vukasovich, Inc. v. Commissioner of Internal Revenue, Vukasovich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Olive v. CommissionerUnited States Tax Court · 2012
- Molsen v. CommissionerUnited States Tax Court · 1985
47 more not listed; retrieve them via the Exa API.