COMMISSIONER OF INTERNAL REVENUE v. HENRY HESS CO.

No. 13329.

210 F.2d 553 (1954)

COMMISSIONER OF INTERNAL REVENUE v. HENRY HESS CO. et al. HENRY HESS CO. et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Ninth Circuit.

February 16, 1954.


Attorney(s) appearing for the Case

Charles S. Lyon, Asst. Atty. Gen., Charles W. Davis, Chief Counsel, Bureau of Internal Revenue, Ellis N. Slack, Chief, Appellate Section, Department of Justice, George Lynch, Helen Goodner, Morton K. Rothschild, Attorneys, Washington, D. C., for appellant.

Arthur H. Kent, Valentine Brookes, San Francisco, Cal., for appellee.

Before DENMAN, Chief Judge, and STEPHENS and HEALY, Circuit Judges.


DENMAN, Chief Judge.

Reviews are sought of tax court decisions respecting the income and declared value excess profit taxes due from the Christenson Steamship Company under the Company's calendar year taxation for the years 1942, 1943 and 1944. The Tax Court made its determination for the three years in a consolidated hearing and the reviews are considered here.

The Tax Year 1942.

The Commissioner of Internal Revenue, hereafter the Commissioner...

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