COMMISSIONER OF INTERNAL REVENUE v. BEAR FILM CO.

No. 13676.

219 F.2d 231 (1955)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. BEAR FILM CO., a corporation, Respondent.

United States Court of Appeals, Ninth Circuit.

January 11, 1955.


Attorney(s) appearing for the Case

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, George F. Lynch, Loring M. Post, Sp. Assts. to Atty. Gen., Charles W. Davis, Chief Counsel, Int. Rev. Service, Washington, D. C., for petitioner.

Paul E. Anderson, Valentine Brookes, Arthur H. Kent, San Francisco, Cal., for respondent.

Before HEALY and FEE, Circuit Judges, and WIIG, District Judge.


JAMES ALGER FEE, Circuit Judge.

The complicated state of facts from which the single question for decision here arises may be reviewed for background in our opinion in Vincent v. Commissioner of Internal Revenue, 9 Cir., 219 F.2d 228. However, the decision there has no relation to or effect upon the determination here.

The question is:

"Whether the sum of $61,000 paid by taxpayer pursuant to a state court decree construed...

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