COMMISSIONER OF INTERNAL REV. v. PACIFIC AFFILIATE

No. 14111.

224 F.2d 578 (1955)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PACIFIC AFFILIATE, Inc., a corporation, Respondent. PACIFIC AFFILIATE, Inc., a corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

July 20, 1955.


Attorney(s) appearing for the Case

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Melva M. Graney, A. F. Prescott, Spe. Assts. to Atty. Gen., Kenneth W. Gemmill, Acting Chief Counsel, Internal Revenue Service, Washington, D. C., for petitioner.

George H. Koster, Bayley Kohlmeier, San Francisco, Cal., for respondent.

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


PER CURIAM.

This is an appeal from a decision of the Tax Court, 18 T.C. 1175, in a case involving the excess profits tax statute. The Court sustained certain of the Commissioner's deficiency assessments and overruled others. Both the taxpayer and the Commissioner have appealed.

The decision below was by the full membership of the Court and was without dissent except as to one relatively minor matter. It represents a well-considered...

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