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NATIONAL ALFALFA DEHYDRATING AND MILLING CO. v. C. I. R.

No. 72-1125.

472 F.2d 796 (1973)

NATIONAL ALFALFA DEHYDRATING AND MILLING COMPANY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

Decided January 26, 1973.

Attorney(s) appearing for the Case

Charles White Hess, Kansas City, Mo. (Ronald B. Stang and Linde, Thomson, Van Dyke, Fairchild & Langworthy, Kansas City, Mo., on the briefs), for petitioner-appellant.

Ernest J. Brown, Atty., Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., and Meyer Rothwacks, Atty., Dept. of Justice, on the brief), for respondent-appellee.

Stuart S. Opotowsky, General Tax Counsel, Alan D. Berlin, New York City, Walter J. Rockler, Julius M. Greisman, Richard L. Hubbard, and Arnold & Porter, Washington, D. C., of counsel, on the brief for Norton Simon, Inc., amicus curiae.

Before PHILLIPS, HILL and HOLLOWAY, Circuit Judges.

ORIE L. PHILLIPS, Circuit Judge.

National Alfalfa Dehydrating and Milling Company, hereinafter called National Alfalfa, was incorporated under the laws of Delaware on May 4, 1946. It was authorized to engage and did engage in the business of dehydrating and milling alfalfa.

The question presented in this case is whether National Alfalfa incurred amortizable and deductible bond issue discount, deductible as interest paid, when it issued its 18-year, five per...

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