Case Name: SEATTLE BREWING & MALTING COMPANY, a Corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1948-01-08
Citations: 165 F.2d 216
Docket Number: No. 11467
Parties: SEATTLE BREWING & MALTING COMPANY, a Corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 165
Pages: 216–217

Head Matter:
SEATTLE BREWING & MALTING COMPANY, a Corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 11467.
Circuit Court of Appeals, Ninth Circuit.
Jan. 8, 1948.
Rehearing Denied Feb. 18, 1948.
See 166 F.2d 326.
Jones & Bronson, H. B. Jones, A. R. Kehoe, R. B. Hooper, Chadwick, Chadwick & Mills, and Stephen F. Chadwick, all of Seattle, Wash., for petitioner.
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 respondent.
Before DENHAM, HEALY, and BONE, Circuit Judges.

Opinion:
PER CURIAM.
This, as the companion case of Commission of Internal Revenue v. Rainier Brew ing Co., 9 Cir., 165 F.2d 217, presented to the Tax Court "hybrid questions of mixed law and fact [and] their resolution because of the fact element involved 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, 6 T.C. 856, is affirmed.