COMMISSIONER OF INTERNAL REVENUE v. LINDE

No. 13417.

213 F.2d 1 (1954)

COMMISSIONER OF INTERNAL REVENUE v. LINDE.

United States Court of Appeals Ninth Circuit.

Rehearing Denied June 7, 1954.


Attorney(s) appearing for the Case

H. Brian Holland, Asst. Atty. Gen., George F. Lynch, Ellis N. Slack, A. F. Prescott, L. W. Post, Sp. Assts. to Atty. Gen., Washington, D. C., Charles W. Davis, Chief Counsel, Bureau of Internal Revenue, Washington, D. C., for petitioner.

Samuel Taylor, Walter G. Schwartz, San Francisco, Cal., for respondents.

Before DENMAN, STEPHENS and POPE, Circuit Judges.


POPE, Circuit Judge.

The respondent was the widow of Herman C. Lange who died December 10, 1943. The decedent was a farmer and owned and operated vineyards near Lodi, San Joaquin County, California. He marketed his wine grapes by delivering them to cooperative marketing associations of which he and other grape growers were members. The marketing associations processed their members' grapes into wine and other grape products and marketed the products on behalf of the...

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