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COMMISSIONER OF INTERNAL REVENUE v. SHERWOOD SWAN AND COMPANY

No. 19627.

352 F.2d 306 (1965)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. SHERWOOD SWAN AND COMPANY, Ltd., et al., Respondents.

United States Court of Appeals Ninth Circuit.

November 8, 1965.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Edward L. Rogers, Attys., Dept. of Justice, Washington, D. C., for petitioner.

James F. Crafts, Jr., Orrick, Dahlquist, Herrington & Sutcliffe, San Francisco, Cal., for respondent.

Before HAMLEY, HAMLIN and DUNIWAY, Circuit Judges.

HAMLEY and DUNIWAY, Circuit Judges:

The decision of The Tax Court is affirmed for the reasons stated by that court in its opinion reported at 42 T.C. 299.

HAMLIN, Circuit Judge (dissenting):

I respectfully dissent.

In 1945, by a ruling of the Commissioner of Internal Revenue, respondent gained a tax exempt status for an employees' benefit trust fund. The trust provided for contributions by the employer to the...

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