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UNITED STATES v. ISAAK

No. 22248.

400 F.2d 869 (1968)

UNITED STATES of America, Appellant, v. Harold C. and Olive B. ISAAK, Appellees.

United States Court of Appeals Ninth Circuit.

September 20, 1968.

Attorney(s) appearing for the Case

Louis M. Kauder (argued), Atty., Dept. of Justice, Mitchell Rogovin, Asst. Atty. Gen., Meyer Rothwacks, Harry Baum, Attys., Washington, D. C., Smithmoore P. Myers, U. S. Atty., Spokane, Wash., for appellant.

Francis J. Butler (argued), of Butler & Lukins, Spokane, Wash., for appellees.

Before CHAMBERS and MERRILL, Circuit Judges, and VON DER HEYDT, District Judge.

MERRILL, Circuit Judge:

This case presents the question whether a farmer-taxpayer who has elected, under § 77 of the Internal Revenue Code of 1954,1 to include in income amounts received as loans from the Commodity Credit Corporation may nonetheless exclude from income so much of the amounts as he repays before the end of the taxable year in redemption of his crops held as collateral for the loan.

Taxpayers, having on determination...

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