C. I. R. v. SOUTH LAKE FARMS, INC.

Nos. 18018, 18019.

324 F.2d 837 (1963)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. SOUTH LAKE FARMS, INC., Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. SOUTH LAKE FARMS, Respondent.

United States Court of Appeals Ninth Circuit.

November 22, 1963.


Attorney(s) appearing for the Case

John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, David O. Walter, and David I. Granger, Attorneys, Department of Justice, Washington, D. C., for petitioner.

Henry D. Costigan, Gordon M. Weber, and John B. Lowry, McCutchen, Doyle, Brown & Enersen, San Francisco, Cal., for respondents.

Before HAMLIN and DUNIWAY, Circuit Judges, and JAMES M. CARTER, District Judge.


DUNIWAY, Circuit Judge.

The Commissioner of Internal Revenue seeks review of a decision of the Tax Court. That decision is reported at 36 T.C. 1027 (1961). The underlying facts are not disputed; most of them were stipulated. They are fully set forth in the findings of the Tax Court and are not attacked by the Commissioner, and we therefore do not repeat them here. We are of the opinion that the decision

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases