MONROVIA OIL CO. v. COMMISSIONER OF INTERNAL REVENUE

Nos. 7509, 7510.

83 F.2d 417 (1936)

MONROVIA OIL CO. v. COMMISSIONER OF INTERNAL REVENUE. MONROVIA NO. 2 OIL CO. v. SAME.

Circuit Court of Appeals, Ninth Circuit.

April 20, 1936.


Attorney(s) appearing for the Case

Thomas R. Dempsey, A. Calder Mackay, and Arthur McGregor, all of Los Angeles, Cal., for petitioners.

Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch, Frederick W. Dewart, and Joseph M. Jones, Sp. Assts. to Atty. Gen., for respondent.

Before WILBUR, GARRECHT, and DENMAN, Circuit Judges.


DENMAN, Circuit Judge.

These petitions to review orders of the United States Board of Tax Appeals, which have been consolidated for the purpose of hearing in this court, seek reversals of decisions affirming the Commissioner's determination of deficiencies in income taxes of the first company for 1923 and 1924, and in the second for 1924 and 1925. In each case the pertinent issue is whether the taxpayer is an "association" within the meaning of that section of the...

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