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SAN JOAQUIN LIGHT & POWER CORPORATION v. McLAUGHLIN

No. 6883.

65 F.2d 677 (1933)

SAN JOAQUIN LIGHT & POWER CORPORATION v. McLAUGHLIN, Collector of Internal Revenue.

Circuit Court of Appeals, Ninth Circuit.

June 19, 1933.

Attorney(s) appearing for the Case

Thomas R. Dempsey and A. Calder Mackay, both of Los Angeles, Cal., for appellant.

I. M. Peckham, U. S. Atty., and Esther B. Phillips, Asst. U. S. Atty., both of San Francisco, Cal., for appellee.

White & Case, of New York City, and Robert H. Montgomery and J. Marvin Haynes, both of Washington, D. C. (Walter S. Orr, Russell D. Morrill, and A. C. Newlin, all of New York City, of counsel), amici curiæ.

Before WILBUR, SAWTELLE, and MACK, Circuit Judges.

WILBUR, Circuit Judge.

The San Joaquin Light & Power Corporation, hereinafter referred to as "the taxpayer," brought this action to recover $35,717.22 income tax paid by it for the taxable year 1922. This amount is the tax imposed upon $285,737.79 income which the plaintiff contends is subject to an allowable deduction for that taxable year under section 234 (a) (2), (4) of the Revenue Act of 1921 (42 Stat. 254). The deduction...

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