BEAR GULCH WATER CO. v. COMMISSIONER OF INT. REV.

No. 9503.

116 F.2d 975 (1941)

BEAR GULCH WATER CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

January 13, 1941.


Attorney(s) appearing for the Case

Herbert E. Hall, of San Francisco, Cal. (Calkins, Hall, Linforth & Conrad, of San Francisco, Cal., of counsel), for petitioner.

Samuel O. Clark Jr., Asst. U. S. Atty. Gen., and J. Louis Monarch, Berryman Green, and Morton K. Rothschild, Sp. Assts. to the Atty. Gen., for respondent.

Before DENMAN, MATHEWS, and HEALY, Circuit Judges.


MATHEWS, Circuit Judge.

Petitioner, Bear Gulch Water Company, a California corporation, had a net income of $50,099.61 in 1933 and a net income of $55,605.36 in 1934, but paid no federal income tax in either year, its contention being that its income was exempt from federal taxation. Rejecting this contention, respondent, the Commissioner of Internal Revenue, determined that petitioner owed a tax of $6,888.70 for 1933 and a tax of $7,645.74 for 1934. Respondent was...

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