FONTANA POWER CO. v. COMMISSIONER OF INTERNAL REV.

No. 9901.

127 F.2d 193 (1942)

FONTANA POWER CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

April 16, 1942.


Attorney(s) appearing for the Case

Surr & Hellyer, Geo. W. Hellyer, and John B. Surr, all of San Bernardino, Cal., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Sherley Ewing, and Harry Marselli, Sp. Assts. to Atty. Gen., for respondent.

Before MATHEWS, HANEY, and STEPHENS, Circuit Judges.


HANEY, Circuit Judge.

Petitioner seeks review of a decision of the Board of Tax Appeals which held that certain payments made by petitioner to Fontana Union Water Company, hereafter called the Water Company, were not deductible from petitioner's gross income.

The Water Company was incorporated in 1912 as a mutual water company for the irrigation of farm lands in the vicinity of Fontana, California, and as such is held to be exempt from income and capital stock...

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