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COMMISSIONER OF INTERNAL REV. v. LAGUNA LAND & W. CO.

No. 9556.

118 F.2d 112 (1941)

COMMISSIONER OF INTERNAL REVENUE v. LAGUNA LAND & WATER CO. et al. and LAGUNA LAND & WATER CO. et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

March 1, 1941.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. U. S. Atty. Gen., and Sewall Key, Michael H. Cardozo, IV, and Morton K. Rothschild, Sp. Assts. to Atty. Gen., for petitioner.

John E. Biby, of Los Angeles, Cal., for respondent.

Before GARRECHT, DENMAN, and STEPHENS, Circuit Judges.

DENMAN, Circuit Judge.

This case arises upon cross-petitions of the Laguna Land and Water Company and Laguna-Maywood Land Corporation, wholly owned subsidiary of Laguna Land and Water Company, and the Commissioner of Internal Revenue to review a decision of the Board of Tax Appeals. The interests of Laguna Land and Water Company and Laguna-Maywood Land Corporation are identical and they are hereafter referred to as taxpayer. The Board's decision concerned certain...

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