PELICAN BAY LUMBER CO. v. BLAIR

No. 5530.

31 F.2d 15 (1929)

PELICAN BAY LUMBER CO. v. BLAIR, Commissioner of Internal Revenue.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied March 28, 1929.


Attorney(s) appearing for the Case

Clarence Coonan, of San Francisco, Cal., for appellant.

Mabel Walker Willebrandt, Asst. Atty. Gen., and Sewall Key and Millar E. McGilchrist, Sp. Asst. Attys. Gen. (C. M. Charest, Gen. Counsel, and C. Colden Miller, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.

Before RUDKIN and DIETRICH, Circuit Judges, and BEAN, District Judge.


DIETRICH, Circuit Judge.

This is an appeal from a judgment of the Board of Tax Appeals, sustaining a disallowance by the Commissioner of a claim of deductible loss arising out of the destruction by fire of a unit of the appellant's lumbering plant at Klamath Falls. Touching the material facts there is no controversy. In 1915, or at least subsequently to March 1, 1913, appellant constructed this unit at a cost of $124,641.25. It was destroyed in September, 1919, at...

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