ROGAN v. BLUE RIDGE OIL CO.

No. 7643.

83 F.2d 420 (1936)

ROGAN, Collector of Internal Revenue, v. BLUE RIDGE OIL CO., Limited, et al.

Circuit Court of Appeals, Ninth Circuit.

April 20, 1936.


Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., J. Louis Monarch, Lester L. Gibson, and Ellis N. Slack, Sp. Assts. to Atty. Gen., and Peirson M. Hall, U. S. Atty., and Alva C. Baird, Asst. U. S. Atty., both of Los Angeles, Cal., for appellant.

Joseph J. Rifkind and Carleton W. Holbrook, both of Los Angeles, Cal. (John F. Gilbert, of Los Angeles, Cal., of counsel), for appellee.

Before WILBUR, GARRECHT, and DENMAN, Circuit Judges.


DENMAN, Circuit Judge.

The collector of internal revenue appeals from an order of the District Court made in the Blue Ridge Oil Company receivership proceedings, which order rejected the government's claim for income taxes assessed against the company for the year 1930.

The oil company, taxpayer, held an oil and gas lease in Los Angeles county. The lease is not set out in the record. During 1930 taxpayer received $94,300.01 as consideration for making of agreements...

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