PILLAR ROCK PACKING CO. v. COMMISSIONER OF INT. REV.

No. 8345.

90 F.2d 949 (1937)

PILLAR ROCK PACKING CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

June 21, 1937.


Attorney(s) appearing for the Case

Robt. T. Jacob, of Portland, Or., for petitioner.

Robert H. Jackson, Asst. U. S. Atty. Gen., and Sewall Key, Ellis N. Slack, and Francis I. Howley, Sp. Assts. to the Atty. Gen., for respondent.

Before WILBUR, MATHEWS, and HANEY, Circuit Judges.


HANEY, Circuit Judge.

The petition presented, asks review of a decision of the Board of Tax Appeals, sustaining respondent's determination that there was a deficiency in the income tax paid by petitioner for the year 1930, in the sum of $4,087.46.

The facts found by the Board are not in dispute.

Prior to June 1, 1926, the petitioner, a corporation, owned and operated a fish cannery at Pillar Rock, Wash., and subsequent to that date it leased its cannery...

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