COMMISSIONER OF INT. REV. v. HAWAIIAN PHILIPPINE CO.

No. 8748.

100 F.2d 988 (1939)

COMMISSIONER OF INTERNAL REVENUE v. HAWAIIAN PHILIPPINE CO.

Circuit Court of Appeals, Ninth Circuit.

January 17, 1939.


Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., and Sewall Key and Morton K. Rothschild, Sp. Assts. to Atty. Gen., for petitioner.

George E. Cleary, of New York City, for respondent.

Before DENMAN, MATHEWS, and HEALY, Circuit Judges.


HEALY, Circuit Judge.

The petition for review presents the question whether the respondent, a Philippine corporation, derived any taxable net income from sources within the United States during the year 1930. The Board of Tax Appeals determined that it did not.

For a number of years respondent has been engaged in the business of milling sugar cane and manufacturing sugar in the Philippine Islands. The cane is obtained from planters under long-term contracts...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases