AMERICAN PAC. WHALING CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 8786.

100 F.2d 46 (1938)

AMERICAN PAC. WHALING CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

November 18, 1938.


Attorney(s) appearing for the Case

H. B. Jones, Raymond G. Wright, and Robert E. Bronson, all of Seattle, Wash., for petitioner.

James W. Morris, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, F. E. Youngman, and Morton K. Rothschild, Sp. Assts. to Atty. Gen., for respondent.

Before WILBUR, GARRECHT, and HANEY, Circuit Judges.


WILBUR, Circuit Judge.

This matter has been before this court on a previous petition by the taxpayer to review a decision of the Board of Tax Appeals. We refer to our opinion on that application for a statement of the facts. 9 Cir., 74 F.2d 613. The decision of the Board imposing the tax was reversed and the matter remanded to the Board for a determination by it of the nature of the arrangement...

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