LUCKY LAGER BREWING CO. v. COMMISSIONER OF INT. REV.

No. 15334.

246 F.2d 621 (1957)

LUCKY LAGER BREWING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

Rehearing Denied July 29, 1957.


Attorney(s) appearing for the Case

Valentine Brookes, Arthur H. Kent, Russel Shearer, San Francisco, Cal., for petitioner.

Charles K. Rice, Asst. Atty. Gen., Grant W. Wiprud, Hilbert P. Zarky, Melva M. Graney, Attorneys, Department of Justice, Washington, D. C., for respondent.

Before DENMAN, Chief Judge, and CHAMBERS and BARNES, Circuit Judges.


DENMAN, Chief Judge.

This is a petition by the Lucky Lager Brewing Company, hereafter petitioner, to review a decision of the Tax Court assessing a deficiency against it in the amount of $102,343.94 in excess profits tax for the calendar year 1950.

To meet the expenses of the Korean war Congress imposed an excess profits tax on corporate income with a special provision favoring corporations showing an exceedingly large growth during the period immediately...

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