CALIFORNIA & HAWAIIAN S. R. CORP. v. COMMISSIONER OF I. R.

Nos. 11488, 11489.

163 F.2d 531 (1947)

CALIFORNIA & HAWAIIAN SUGAR REFINING CORPORATION, Limited, v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

August 25, 1947.


Attorney(s) appearing for the Case

Henry J. Richardson, of Washington, D. C., and Walter C. Fox, Jr., of San Francisco, Cal., for petitioner.

Theron L. Caudle, Asst. Atty. Gen., and Sewall Key, Lee A. Jackson, and Fred E. Youngman, Sp. Assts. to Atty. Gen., for respondent.

Before DENMAN, STEPHENS, and ORR, Circuit Judges.


DENMAN, Circuit Judge.

Petitioner is a so-called California co-operative marketing association organized under the California Agricultural Code, hereinafter called the cooperative. The members of the cooperative are thirty producers of raw sugar in the Hawaiian Islands, who transferred title of their sugar to the cooperative for processing and sale under a contract hereafter considered. The contract was made long before the enactment of the processing tax here considered...

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