Comm'r of Internal Revenue v. RAINIER BREWING Co., 165 F.2d 217 (9th Cir. 1948). · Go Syfert
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Comm'r of Internal Revenue v. RAINIER BREWING Co., 165 F.2d 217 (9th Cir. 1948). Cases Citing This Book View Copy Cite
19 citation events across 8 distinct courts.
Strongest positive: Quality Brands, Inc. v. Commissioner (tax, 1976-11-08)
Top citers, strongest first. 2 distinct citers. How cited ↗
discussed Cited "see" Quality Brands, Inc. v. Commissioner (2×)
Tax Ct. · 1976 · signal: see · confidence high
See Ranier Brewing Co. v. Commissioner, 7 T.C. 162 (1946), aff'd 165 F.2d 217 (9 Cir. 1948) * * * [United States v. General Bancshares Corp., 388 F.2d 184, 192 (8th Cir. 1968).] Therefore, we hold that Beverage may not deduct as an ordinary and necessary business expense the costs it incurred in changing its name.
cited Cited "see" United States v. General Bancshares Corporation, General Bancshares Corporation v. United States
8th Cir. · 1968 · signal: see · confidence high
See Ranier Brewing Co. v. Commissioner, 7 T.C. 162 (1946), aff’d 165 F.2d 217 (9 Cir. 1948) ; Rev.Ruling 55-694.
Retrieving the full opinion text from the archive…
COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
RAINIER BREWING COMPANY, a Corporation, Respondent
11547.
Court of Appeals for the Ninth Circuit.
Jan 8, 1948.
165 F.2d 217
Theron L. Caudle, Asst. Atty. Gen., and Sewall Key, Lee A. Jackson, Melva M. Graney, and I. Henry Kutz, Sp. Assts. to Atty. Gen., for petitioner., A. Calder Mackay, Arthur McGregor, Howard W. Reynolds, and Adam Y. Bennion, all of Los Angeles, Cal. (F. Sanford Smith and Clifford J. MacMillan, both of San Francisco, Cal., of counsel), for respondent.
Denman, Healy, Bone.
Cited by 4 opinions  |  Published
PER CURIAM.

This, as the companion case of Seattle Brewing and Malting Co., 9 Cir., 165 F.2d 216, presented to the Tax Court “hybrid questions of mixed law and fact [and] their resolution because of the fact element will * * * afford little concrete guidance to future cases.” We hence do not consider the petitioner’s contention that “the facts found fall short of meeting statutory requirements.” Bingham v. Commissioner, 325 U.S. 365, 370, 65 S.Ct. 1232, 89 L.Ed. 1670; Choate v. Commissioner, 324 U.S. 1, 65 S.Ct. 469, 89 L.Ed. 653.

The decision of the Tax Court is affirmed.