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A. T. JERGINS TRUST v. COMMISSIONER OF INTERNAL REVENUE

No. 6768.

61 F.2d 92 (1932)

A. T. JERGINS TRUST v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. A. T. JERGINS TRUST.

Circuit Court of Appeals, Ninth Circuit.

September 8, 1932.

Attorney(s) appearing for the Case

Thomas R. Dempsey, A. Calder Mackay, Marc F. Mitchell, and George G. Witter, all of Los Angeles, Cal., for A. T. Jergins Trust.

G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Andrew D. Sharpe, and Francis H. Horan, Sp. Assts. to the Atty. Gen. (C. M. Charest, Gen. Counsel, and Mason B. Leming, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for Commissioner of Internal Revenue.

Before WILBUR and SAWTELLE, Circuit Judges, and NORCROSS, District Judge.

WILBUR, Circuit Judge.

Petitioner seeks to review the determination of the United States Board of Tax Appeals upon a determination by the Commissioner of Internal Revenue proposing deficiencies in income taxes for the calendar years 1922, 1923, and 1924. The Board of Tax Appeals rejected the contention of the petitioner that it was exempt from income tax, and sustained its contention with reference to the manner of the determination of the depreciation and depletion...

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