COMMISSIONER OF INT. REV. v. SAN CARLOS MILLING CO.

No. 6914.

63 F.2d 153 (1933)

COMMISSIONER OF INTERNAL REVENUE v. SAN CARLOS MILLING CO., Limited.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied March 13, 1933.


Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Morton K. Rothschild, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, and John D. Foley, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for petitioner.

George E. Cleary, of New York City, for respondent.

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


SAWTELLE, Circuit Judge.

The taxpayer is a domestic corporation organized under the laws of the territory of Hawaii, with its principal office at Honolulu, T. H. Its principal place of business is in the municipality of San Carlos, province of Negros Occidental, Philippine Islands, where it operates a sugar mill for the manufacture of raw sugar from sugar cane, under a contract or contracts with certain planters who supply the sugar cane. These contracts will be discussed...

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