Legal Opinion
Anglim v. Acme Brewing Co.
Court of Appeals for the Ninth Circuit
Decided June 26, 1944No. 10582PublishedCited by 2 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
In an action brought against the Collector of Internal Revenue to obtain a refund of income taxes representing surtax on undistributed profits, the district court gave judgment in favor of taxpayer. The Collector appeals.
Since 1934 the common stock of taxpayer “Acme Brewing Co.,” a California corporation (formerly California Brewing Association of Southern California), has been owned by two corporations as follows: “Acme Breweries,” formerly Cereal Products Refining Corporation, 80% and Bohemian Distributing Co., 20% thereof.
The two stockholder corporations entered…
2Cases cited6 opinions
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Mastin Realty & Mining Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1942
- Oviatt's v. CommissionerCourt of Appeals for the Ninth Circuit · 1942
- Nevada-Massachusetts Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1942
- Mills v. CommissionerCourt of Appeals for the Fifth Circuit · 1942
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3Cited by2 opinions
- Reed, Wible & Brown, Inc. v. Mahogany Run Development Corp.District Court, Virgin Islands · 1982
- Hughes Tool Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1945