UNITED STATES v. REGAN

No. 22730.

410 F.2d 744 (1969)

UNITED STATES of America, Appellant, v. Dorothy C. REGAN, Appellee.

United States Court of Appeals Ninth Circuit.

April 29, 1969.


Attorney(s) appearing for the Case

David E. Carmack (argued), Mitchell Rogovin, Asst. Atty. Gen., Meyer Rothwacks, Grant W. Wiprud, Attys., Dept. of Justice, Washington, D. C., Sidney I. Lezak, U. S. Atty., Norman Sepenuk, Asst. U. S. Atty., Portland, Or., for appellant.

Eugene E. Feltz (argued), of Casey, Palmer & Feltz, Portland, Or., for appellee.

Before JERTBERG, ELY and HUFSTEDLER, Circuit Judges.


HUFSTEDLER, Circuit Judge:

The Government appeals from a judgment in favor of the taxpayer in her suit for a refund of federal income taxes paid for the calendar years 1960-1962. The Government contends that the District Court erred in holding that the taxpayer, a member of a joint venture earning income from timber cutting contracts, could deduct from ordinary income her share of the venture's costs of building access roads to the timber and that those costs were...

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