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TIME OIL CO. v. C. I. R.

No. 16534.

294 F.2d 667 (1961)

TIME OIL CO., a corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

September 1, 1961.

Attorney(s) appearing for the Case

Jones, Grey, Kehoe, Hooper & Olsen, Seattle, Wash., A. R. Kehoe and Hargrave A. Garrison, Seattle, Wash., for petitioner.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney and Helen A. Buckley, Attorneys, Dept. of Justice, Washington, D. C., for respondent.

Before CHAMBERS, STEPHENS and POPE, Circuit Judges.

CHAMBERS, Circuit Judge.

Reference is here made to this court's decision in Time Oil Co. v. Commissioner, 258 F.2d 237, decided the first time the case was here. This opinion starts from there.

The taxpayer almost lost its income tax deductions for its contributions to a stock bonus and profit sharing plan for its employees because of some deviations from the original written plan. However, we held the deviations were de minimis...

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