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PACIFIC GRAINS, INC. v. C. I. R.

No. 21671.

399 F.2d 603 (1968)

PACIFIC GRAINS, INC., an Oregon Corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

August 16, 1968.

Attorney(s) appearing for the Case

William H. Kinsey (argued), of Mautz, Souther, Spaulding, Kinsey & Williamson, Portland, Or., for appellant.

Louis M. Kauder (argued), Richard C. Pugh, Asst. Atty. Gen., Meyer Rothwacks, Howard J. Feldman, Lester Uretz, Chief Counsel, Washington, D. C., for appellee.

Before HAMLEY and DUNIWAY, Circuit Judges, and BYRNE, Senior District Judge.

BYRNE, District Judge:

In May of 1965, a notice of deficiency was mailed to the taxpayer asserting deficiencies for the fiscal years ending on January 31st of 1963 and 1964. Within the allotted time period the taxpayer filed a petition for redetermination with the Tax Court pursuant to Section 6213 of the Internal Revenue Code of 1954. 26 U.S.C. § 6213. The Tax Court entered a decision in favor of the Commissioner in January of 1967. The taxpayer

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