AMERICAN PACIFIC W. CO. v. COMMISSIONER OF INTERNAL REV.

No. 7365.

74 F.2d 613 (1935)

AMERICAN PACIFIC WHALING CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

January 7, 1935.


Attorney(s) appearing for the Case

Raymond G. Wright, H. B. Jones, Robert E. Bronson, and Kenneth G. Heisler, all of Seattle, Wash., for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Carlton Fox, and Norman D. Keller, Sp. Assts. to the Atty. Gen., for respondent.

Before WILBUR and GARRECHT, Circuit Judges.


WILBUR, Circuit Judge.

Petitioner seeks a review of the decision of the Board of Tax Appeals affirming the determination by the Commissioner of Internal Revenue of a deficiency in the income tax of petitioner for the year 1926 in the amount of $6,043.28.

Petitioner, a South Dakota corporation whose name prior to October, 1926, was North Pacific Sea Products Company, and the American Pacific Whaling Company, a Washington...

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