CENTRAL & PACIFIC IMP. CORP. v. COMMISSIONER OF INT. REV.

No. 8251.

92 F.2d 88 (1937)

CENTRAL & PACIFIC IMPROVEMENT CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

September 13, 1937.


Attorney(s) appearing for the Case

Loyd Wright, Charles E. Millikan, and Herschel B. Green, all of Los Angeles, Cal., for petitioner.

Robert H. Jackson, Asst. Atty. Gen., and J. Louis Monarch, Joseph M. Jones, and Harry Marselli, Sp. Assts. to Atty. Gen., for respondent.

Before GARRECHT and HANEY, Circuit Judges, and NETERER, District Judge.


GARRECHT, Circuit Judge.

This case comes before the court on petition to review an order of the Board of Tax Appeals entered March 28, 1936, determining a deficiency in the income tax of petitioner for the year 1930 in the sum of $16,109.42.

The facts, stipulated to, are as follows:

The petitioner is a corporation organized under the laws of the state of California, having its principal place of business at 123 West Washington boulevard, Los Angeles...

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