A B C BREWING CORPORATION v. COMMISSIONER OF INT. REV.

No. 14412.

224 F.2d 483 (1955)

A B C BREWING CORPORATION (formerly Aztec Brewing Co.), a corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

June 22, 1955.


Attorney(s) appearing for the Case

Todd W. Johnson and Edward D. Robertson, Los Angeles, Cal., for petitioner.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Caroly R. Just and David O. Walter, Sp. Assts. to Atty. Gen., for respondent.

Before STEPHENS and CHAMBERS, Circuit Judges, and YANKWICH, District Judge.


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...

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