COMMISSIONER OF INTERNAL REVENUE v. RICHFIELD OIL CO.

No. 6108.

42 F.2d 360 (1930)

COMMISSIONER OF INTERNAL REVENUE v. RICHFIELD OIL CO.

Circuit Court of Appeals, Ninth Circuit.

July 7, 1930.


Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., and J. Louis Monarch and John Vaughan Groner, Sp. Assts. to Atty. Gen. (C. M. Charest Gen. Counsel, Frank M. Thompson, Sp. Atty., Bureau of Int. Revenue, both of Washington, D. C.), for petitioner.

Claude I. Parker and Ralph W. Smith, both of Los Angeles, Cal., for respondent.

Before RUDKIN, DIETRICH, and WILBUR, Circuit Judges.


RUDKIN, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals. The facts as found by the Board are substantially as follows: The Richfield Oil Company and the Olinda Gasoline Company are California corporations, with their principal offices at Los Angeles. The Olinda Company was a producing company, organized in 1913. The Richfield Company was a distributing company, organized shortly before the Olinda Company. The Olinda...

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