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UNITED STATES v. STAR-KIST FOODS

No. 14794.

240 F.2d 759 (1956)

UNITED STATES of America, Appellant, v. STAR-KIST FOODS, Inc. (formerly The French Sardine Company of California), Appellee.

United States Court of Appeals Ninth Circuit.

September 21, 1956.

Attorney(s) appearing for the Case

H. Brian Holland, Asst. Atty. Gen., Harry Marselli, Ellis N. Slack, Robert N. Anderson, Charles B. E. Freeman, Dept. of Justice, Washington, D. C., and Laughlin E. Waters, U. S. Atty., Edward R. McHale, Robert H. Wyshak, Asst. U. S. Attys., Los Angeles, Cal., for appellant.

Mackay, McGregor, Reynolds & Bennion, A. Calder Mackay, Arthur McGregor, Adam Y. Bennion and Stafford R. Grady, Los Angeles, Cal., for appellee.

Before FEE and CHAMBERS, Circuit Judges, and FOLEY, District Judge.

JAMES ALGER FEE, Circuit Judge.

This controversy arises from the fact that Star-Kist Foods paid to the United States in settlement of an alleged OPA violation and claimed a deduction therefor as an ordinary and necessary business expense under Section 23(a) (1) (A) of the Internal Revenue Code, 26 U.S.C.A. § 23(a) (1) (A). The deduction was disallowed and the amount of the difference collected. Star-Kist brought suit against the United States. The trial court...

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