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WELLS FARGO B. & U. TRUST CO. v. COMMISSIONER OF INT. REV.

No. 11502.

163 F.2d 521 (1947)

WELLS FARGO BANK & UNION TRUST CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

August 26, 1947.

Attorney(s) appearing for the Case

Lloyd W. Dinkelspiel, L. C. Baker, and Heller, Ehrman, White & McAuliffe, all of San Francisco, Cal., for petitioner.

Sewall Key, Acting Asst. Atty. Gen., and Helen R. Carloss, Newton K. Fox and Carlton Fox, Sp. Assts. to Atty. Gen., for respondent.

Before GARRECHT, DENMAN, and STEPHENS, Circuit Judges.

GARRECHT, Circuit Judge.

This case was presented to the Tax Court upon a stipulation of facts, which discloses the following:

Wells Fargo Bank & Union Trust Co., Petitioner, as trustee of the Clara Hellman Heller Trust, on October 31, 1939 leased a ranch of approximately 37,333 acres situated in California to Edward H. Heller. The lease was for the term of five years, provided for an annual rental and gave the lessee the right to cancel at the end of any...

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