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HELVERING v. CALIFORNIA OREGON POWER CO.

No. 6196.

75 F.2d 644 (1935)

HELVERING, Com'r of Internal Revenue, v. CALIFORNIA OREGON POWER CO.

United States Court of Appeals for the District of Columbia.

Decided January 7, 1935.

Attorney(s) appearing for the Case

Frank J. Wideman, Sewall Key, Norman D. Keller, Arnold Raum, Robert H. Jackson, and Wm. E. Davis, all of Washington, D. C., for petitioner.

Ellsworth C. Alvord, of Washington, D. C., for respondent.

Before MARTIN, Chief Justice, and ROBB, VAN ORSDEL, HITZ, and GRONER, Associate Justices.

MARTIN, Chief Justice.

The issue in this case relates to a deduction claimed by the respondent corporation in its income tax return for the year 1926. The deduction was disallowed by the Commissioner of Internal Revenue. Upon appeal the Board of Tax Appeals overruled the decision of the Commissioner and held that the deduction should be granted. The Board did not report its opinion, but referred to its former opinion in a case involving the same issue, to wit, East...

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