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PACIFIC PUBLIC SERVICE CO. v. COMMISSIONER OF INT. REV.

No. 11146.

154 F.2d 713 (1946)

PACIFIC PUBLIC SERVICE CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals Ninth Circuit.

March 26, 1946.

Attorney(s) appearing for the Case

Felix T. Smith, Sigvald Nielson, Granville S. Borden, and Scott C. Lambert, all of San Francisco, Cal., for petitioner.

Sewall Key, Acting Asst. Atty. Gen., and J. Louis Monarch, Lee Jackson, and Robert Koerner, Sp. Assts. to Atty. Gen., for respondent.

Before GARRECHT, HEALY and BONE, Circuit Judges.

BONE, Circuit Judge.

Here for review is a decision of the Tax Court (4 T.C. 742)1 which determined that there was an overpayment in income tax for the year 1940 in the amount of $117.82. The proceeding was brought for a redetermination of a deficiency in petitioner's income tax for the year 1940 in the amount of $7,343.21. Petitioner claims an overpayment of tax for that year in the amount of $30,488.15...

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