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SANTA ANA RIVER DEVELOPMENT COMPANY v. COMMISSIONER

Docket No. 72129.

23 T.C.M. 242 (1964)

T.C. Memo. 1964-41

Santa Ana River Development Company, a Corporation v. Commissioner.

United States Tax Court.

Filed February 24, 1964.

Attorney(s) appearing for the Case

Henry C. Diehl, for the petitioner. Wesley A. Dierberger, for the respondent.

Memorandum Opinion

RAUM, Judge:

A controversy has arisen between the parties as to the computation in respect of the decision to be entered upon remand of this case by the Court of Appeals for the Ninth Circuit. This case was originally heard together with that of a related taxpayer, and was decided sub nom. Anaheim Union Water Co. [Dec. 24,738], 35 T.C. 1072, affirmed in part and reversed in part, Anaheim Union...

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