SAN JOAQUIN V. P. PRODUCERS' ASS'N v. COM'R OF INT. REV.

No. 10246.

136 F.2d 382 (1943)

SAN JOAQUIN VALLEY POULTRY PRODUCERS' ASS'N v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

June 5, 1943.


Attorney(s) appearing for the Case

Milton D. Sapiro, of San Francisco, Cal., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, A. F. Prescott, N. Barr Miller, and Loring W. Post, Sp. Assts. to Atty. Gen., and W. Glenn Harmon, J. Edward Johnson, and William H. Henderson, all of San Francisco, Cal., for Wayne E. Mayhew and Herman G. Brissman, certified public accountants, amicus curiae.

Eugene L. Hensel, of Columbus, Ohio, for National Council of Farmer Cooperatives, amicus curiae.

Before MATHEWS, HANEY, and HEALY, Circuit Judges.


MATHEWS, Circuit Judge.

Here for review is a decision of the Board of Tax Appeals1 which sustained a determination by respondent, the Commissioner of Internal Revenue, that there were deficiencies in respect of petitioner's income taxes for 1936 and 1937. The determination resulted from respondent's inclusion of three sums ($1,683.56, $2,215.29 and $5,722.72) in computing petitioner's net income for 1936 and his inclusion of two sums ...

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