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ANAHEIM UNION WATER COMPANY v. C. I. R.

No. 17484.

321 F.2d 253 (1963)

ANAHEIM UNION WATER COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. SANTA ANA RIVER DEVELOPMENT CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

July 2, 1963.

Attorney(s) appearing for the Case

Dana Latham, Henry C. Diehl, and Max L. Gillam, Los Angeles, Cal., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, and Charles B. E. Freeman, Attys., Dept. of Justice, Washington, D. C., for respondents.

Before HAMLIN and MERRILL, Circuit Judges, and WALSH, District Judge.

WALSH, District Judge.

The petition for review in these cases involves income taxes of petitioners Anaheim Union Water Company (hereinafter "Anaheim") and Santa Ana River Development Company (hereinafter "SARD") for the years 1952, 1953, and 1954.

On December 12, 1957, the Commissioner of Internal Revenue (hereinafter "Respondent") mailed to Anaheim a notice of deficiency, advising that for the years 1952, 1953, and 1954, he had determined deficiencies in...

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