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· 6/28/1989

Colonial Wholesale Beverage Corporation v. Commissioner of Internal Revenue

Citations

  • 878 F.2d 23
  • 64 A.F.T.R.2d (RIA) 5134
  • 1989 U.S. App. LEXIS 9292

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • “In discerning intent, the 8 court may look to evidence outside the four corners of the document, such as the circumstances 9 and negotiations of the parties in making the contract.” (quoted source omitted)
  • refundable container deposits on beverage sales
  • refundable container deposits on beverage sales
  • refundable container deposits on beverage sales

Source: CourtListener parenthetical corpus (CC0).

Judges: Campbell, Per Curiam, Reinhardt, Torruella

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.