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WILSHIRE & WEST. SANDWICHES v. COMMISSIONER OF INT. R.

No. 12079.

175 F.2d 718 (1949)

WILSHIRE & WESTERN SANDWICHES, Inc. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Ninth Circuit.

June 23, 1949.

Attorney(s) appearing for the Case

Swarts, Tannenbaum, Ziffren & Steinberg and Jacob Shearer, Los Angeles, Cal. (David Tannenbaum, Jacob Shearer, Mitchell Aaronson, Los Angeles, Cal., of counsel), for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sumner M. Redstone, Sp. Assts. to Atty. Gen., for respondent.

Before MATHEWS, HEALY and ORR, Circuit Judges.

ORR, Circuit Judge.

In its income tax returns for the years 1942 and 1943 petitioner deducted from its gross income sums claimed by it to have been paid as interest on an indebtedness evidenced by notes executed by it. The authority to make the deduction was claimed under § 23(b) of the Internal Revenue Code.1 The Commissioner of Internal Revenue disallowed the deductions and determined deficiencies. Petitioner asked for a redetermination...

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