BIDART BROS. v. UNITED STATES

No. 15950.

262 F.2d 607 (1959)

BIDART BROS., a corporation, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

Rehearing Denied February 17, 1959.


Attorney(s) appearing for the Case

Conron, Heard & James, Calvin H. Conron, Jr., Bakersfield, Cal., for appellant.

Charles K. Rice, Asst. Atty. Gen., Louise G. Foster, A. F. Prescott, Lee A. Jackson, Attorneys, Department of Justice, Washington, D. C., Laughlin E. Waters, U. S. Atty., John G. Messer, Asst. U. S. Atty., Los Angeles, Cal., for appellee.

Before FEE, BARNES and HAMLIN, Circuit Judges.


BARNES, Circuit Judge.

This is an appeal from a decision rendered against the taxpayer on his cause of action seeking a refund for income taxes paid under protest. 28 U.S.C. § 1346(a) (1); Int. Rev. Code of 1954, § 7422, 26 U.S.C. § 7422. It covers the period May 1, 1951, to April 30, 1952. Appellant sold growing crops on leased land. The land had been leased for more than six months. Plaintiff sold the growing crops and the lease to the same party...

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