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ANNABELLE CANDY CO. v. C. I. R.

No. 17576.

314 F.2d 1 (1962)

ANNABELLE CANDY CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

Rehearing Denied December 11, 1962.

Attorney(s) appearing for the Case

Dinkelspiel & Dinkelspiel, John F. Taylor, San Francisco, Cal., for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Charles B. E. Freeman, Attys., Dept. of Justice, Tax Division, Washington, D. C., Crane C. Hauser, Chicago, Ill., Chief Counsel, Bruce Terris, Washington, D. C., Attys., Internal Revenue Service, for respondent.

Before BARNES, HAMLEY and JERTBERG, Circuit Judges.

BARNES, Circuit Judge.

This is another tax case involving solely the allocation of the purchase price of certain corporation stock between asset value, good will, if any, and a covenant not to compete.

It involves the assessment of a deficiency in federal income tax for the years 1956 and 1957. The Commissioner mailed the notice of deficiency for the calendar years 1956 and 1957 in the amounts of $5,236.06 and $3,035.12, respectively, on July 14, 1959. Within...

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