CHIQUITA MINING CO. v. COMMISSIONER OF INTERNAL REV.

No. 10759.

148 F.2d 306 (1945)

CHIQUITA MINING CO., Limited, v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied May 3, 1945.


Attorney(s) appearing for the Case

A. P. G. Steffes, of Los Angeles, Cal., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, A. F. Prescott, and Harold C. Wilkenfeld, Sp. Assts. to Atty. Gen., for respondent.

Before MATHEWS, STEPHENS, and BONE, Circuit Judges.


BONE, Circuit Judge.

Petition for review by this Court was filed by the taxpayer July 6, 1943 and involves Federal income and excess profits tax liability of the Chiquita Mining Company, Ltd., a corporation, for 1936 to 1938.

The Tax Court entered its decision against petitioner (corporation) on April 8, 1943 ordering and deciding that there are deficiencies in income tax for 1936 and 1938 in respective amounts of $2131.39 and $3279.96 and deficiency in excess...

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