Legal Opinion

Superior Beverage Company of Marysville, Inc. v. Commissioner of Internal Revenue, Superior Beverage Company of Redding and Red Bluff, Inc. v. Commissioner of Internal Revenue, Superior Beverage Company of Chico, Inc. v. Commissioner of Internal Revenue

Court of Appeals for the Ninth Circuit

Decided October 20, 1975No. 73-1309PublishedCited by 4 opinions

1Opinion of the Court

525 F.2d 186

75-2 USTC P 9808

SUPERIOR BEVERAGE COMPANY OF MARYSVILLE, INC., Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

SUPERIOR BEVERAGE COMPANY OF REDDING AND RED BLUFF, INC.,

Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

SUPERIOR BEVERAGE COMPANY OF CHICO, INC., Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Nos. 73-1309 to 73-1311.

United States Court of Appeals,

Ninth Circuit.

Oct. 20, 1975.

Bayley Kohlmeier (argued), San Francisco, Cal., for petitioner-appellant.

Richard Farber, Atty. (argued), U. S.…

2Cases cited5 opinions

  1. Jones v. H. F. Ahmanson & Co.California Supreme Court · 1969
  2. Tu-Vu Drive-In Corp. v. AshkinsCalifornia Supreme Court · 1964
  3. Casady v. Modern Metal Spinning & Manufacturing Co.California Court of Appeal · 1961
  4. Superior Beverage Co. v. CommissionerUnited States Tax Court · 1972
  5. Superior Beverage Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1975

3Cited by4 opinions

  1. In Re Mushroom Transportation Co.United States Bankruptcy Court, E.D. Pennsylvania · 1988
  2. Tribune Pub. Co. v. CommissionerUnited States Tax Court · 1982
  3. Tribune Pub. Co. v. CommissionerUnited States Tax Court · 1982
  4. Wilson Plywood & Door, Inc. v. CommissionerUnited States Tax Court · 1980

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