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OREGON-WASH. PLYWOOD CO. v. COMMISSIONER OF INT. REV.

No. 14084.

219 F.2d 883 (1955)

OREGON-WASHINGTON PLYWOOD COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Ninth Circuit.

February 21, 1955.

Attorney(s) appearing for the Case

George J. Perkins, Portland, Or., for petitioner.

H. Brian Holland, Asst. Atty. Gen., Robert B. Ross, Ellis N. Slack, Sp. Assts. to Atty. Gen., George Lynch, Atty., Dept. of Justice, Kenneth W. Gemmill, Acting Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent.

Before HEALY and POPE, Circuit Judges, and BOLDT, District Judge.

BOLDT, District Judge.

This is a review of a Tax Court decision which affirmed respondent Commissioner's determination of a $19,925.35 deficiency in the excess profit taxes of petitioner for the calendar year 1944. The determination was based on a holding that payments required of petitioner under a contract with Peterman Manufacturing Co. were not "borrowed invested capital" then defined by Section 719(a) (1) of the Internal Revenue Code, 26 U.S.C.A. § 719(a...

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