O. H. KRUSE GRAIN & MILLING v. C. I. R.

No. 16663.

279 F.2d 123 (1960)

O. H. KRUSE GRAIN & MILLING, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

May 27, 1960.


Attorney(s) appearing for the Case

Enger & Yardum, LeVone A. Yardum, Beverly Hills, Cal., for petitioner.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Lloyd J. Keno, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before BARNES and MERRILL, Circuit Judges, and BOWEN, District Judge.


BARNES, Circuit Judge.

The Commissioner of Internal Revenue determined a deficiency in petitioner grain company's returns for the years 1952 and 1953. Petitioner filed a petition for redetermination of the deficiency with the Tax Court under Title 26 U.S.C. § 6213. The Tax Court sustained the deficiency in part and disallowed it in part. From that decision petitioner seeks review under Title 26 U.S.C. § 7482.

Petitioner corporation claimed deductions...

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