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BLOOMFIELD RANCH v. COMMISSIONER OF INTERNAL REV.

No. 11643.

167 F.2d 586 (1948)

BLOOMFIELD RANCH et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied May 24, 1948.

Attorney(s) appearing for the Case

O. K. Cushing, Eustace Cullinan and Delger Trowbridge, all of San Francisco, Cal., for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Helen R. Carloss, Harry Baum and I. Henry Kutz, Sp. Assts. to Atty. Gen., for respondent.

Before GARRECHT, MATHEWS and BONE, Circuit Judges.

GARRECHT, Circuit Judge.

The Respondent determined that the Petitioners constituted an association taxable as a corporation under Section 3797(a) (3) Internal Revenue Code, 26 U.S.C.A. Int. Rev.Code, § 3797(a) (3), and claimed for the taxable year 1940 a deficiency of $6,646.60 in income tax and $4,159.58 declared value excess profits tax.

The Petitioners, claiming that their organization is a partnership under Section 3797(a) (2) Internal Revenue Code...

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