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SAN JOAQUIN FRUIT & INV. CO. v. COMMISSIONER OF INT. REV.

No. 7505.

77 F.2d 723 (1935)

SAN JOAQUIN FRUIT & INVESTMENT CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

May 20, 1935.

Attorney(s) appearing for the Case

George M. Naus, of San Francisco, Cal., and Joseph D. Peeler, of Los Angeles, Cal. (J. R. Sherrod, of Washington, D. C., of counsel), for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, John MacC. Hudson, Frederick W. Dewart, and Francis A. Le Sourd, Sp. Assts. to Atty. Gen., for respondent.

Before WILBUR and GARRECHT, Circuit Judges.

WILBUR, Circuit Judge.

Petitioner appeals from a decision of the Board of Tax Appeals confirming deficiencies determined by the Commissioner of Internal Revenue in income taxes for the years 1920 to 1922 and 1924 to 1928, inclusive. The income sought to be taxed by the Commissioner was in part derived from the sale of portions of a 1,000-acre tract of land in Orange county, Cal. The dispute arises as to the basis upon which is to be determined the amount of capital...

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