Legal Opinion
A B C Brewing Corporation (Formerly Aztec Brewing Co.), a Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 22, 1955No. 14412PublishedCited by 25 opinions
1Opinion of the Court
YANKWICH, District Judge.
The facts involved in this petition to review a decision of the Tax Court of the United States, as they may be gathered from the stipulated facts and facts found by the Tax Court, 20 T.C. 515, which cannot be successfully disputed, are these:
A B C Brewing Corporation, formerly known as the Aztec Brewing Company, the petitioner (to be referred to hereafter as "taxpayer") is a California corporation with its principal place of business located at San Diego, California. Its return for the taxable years involved, filed with the Collector of Internal Revenue for the Sixth…
2Cases cited45 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Higgins v. SmithSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
40 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Penasquitos, Inc. v. Superior CourtCalifornia Supreme Court · 1991
- Joseph Weidenhoff, Inc. v. CommissionerUnited States Tax Court · 1959
- E. & J. Gallo Winery, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- James P. Neill v. Robert L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
20 more not listed; retrieve them via the Exa API.