VEGETABLE FARMS v. COMMISSIONER OF INTERNAL REVENUE

No. 12687.

191 F.2d 677 (1951)

VEGETABLE FARMS, Inc. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Ninth Circuit.

September 4, 1951.


Attorney(s) appearing for the Case

Leo T. McMahon, Geo. A. Cavalletto, T. Preston Webster, Jr., and Robert W. McIntyre, all of Santa Barbara, Cal., for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, George D. Webster and Richard D. Harrison, Special Assts. to the Atty. Gen., for respondent.

Before STEPHENS and POPE, Circuit Judges, and FEE, District Judge.


JAMES ALGER FEE, District Judge.

Tamura and Matsuno bought out the interest of the other partners in a business of growing vegetables, on October 31, 1940, and organized Vegetable Farms, Inc. Tamura managed the operations and devoted full time and Matsuno only part time. Tamura received a salary. After December 7, 1941, these Japanese began to have difficulty because of hostility toward them. Therefore Vegetable Farms bought a marketing plant. In the early part of...

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