COMMISSIONER OF INTERNAL REVENUE v. HUNT FOODS

No. 13362.

204 F.2d 429 (1953)

COMMISSIONER OF INTERNAL REVENUE v. HUNT FOODS, Inc.

United States Court of Appeals Ninth Circuit.

May 20, 1953.


Attorney(s) appearing for the Case

Ellis N. Slack, Acting Asst. Atty. Gen., Lee A. Jackson and Maryhelen Wigle, Sp. Assts. to the Atty. Gen., Charles W. Davis, Chief Counsel, Bureau of Internal Revenue, Washington, D. C., Howard Locke, Sp. Asst. to the Atty. Gen., for appellant.

Dempsey, Thayer, Deibert & Kumler, Arthur H. Deibert, William N. Greene, Los Angeles, Cal., for appellee.

Before ORR, Circuit Judge, and LING and BYRNE, District Judges.


LING, District Judge.

This is a petition by the Commissioner of Internal Revenue for review of a decision of the Tax Court which failed to sustain his determination of certain deficiencies in the respondent's excess profits taxes for the years 1941 and 1942. The facts are not in dispute.

The legal questions arise under former Section 719(a) (1) of the Internal Revenue Code, 26 U.S.C.A. § 719, which in pertinent part, is that "borrowed capital * * * [is...

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