SAN JOAQUIN BRICK CO. v. COMMISSIONER OF INT. REV.

No. 10007.

130 F.2d 220 (1942)

SAN JOAQUIN BRICK CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

August 8, 1942.


Attorney(s) appearing for the Case

Lafayette J. Smallpage, of Stockton, Cal., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Newton K. Fox, and Fred E. Youngman, Sp. Assts. to the Atty. Gen., for respondent.

Before WILBUR, STEPHENS, and HEALY, Circuit Judges.


STEPHENS, Circuit Judge.

Petition to review a decision of the Board of Tax Appeals which affirmed a determination of the Commissioner of Internal Revenue that the petitioner-taxpayer is not entitled to certain claimed deductions in computing its 1934 income taxes.

The matter was submitted to the Board of Tax Appeals upon a stipulation of facts, neither the petitioner nor the Commissioner introducing any other evidence.

The stipulated facts are, briefly...

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