1. Home
  2. Browse Decisions
  3. F.2d
  4. 515 F.2d
  5. 515 F.2d 155 (1975)
 

POPE & TALBOT, INC. v. C. I. R.

Nos. 73-3043, 73-3076.

515 F.2d 155 (1975)

POPE & TALBOT, INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Ninth Circuit.

April 21, 1975.

Attorney(s) appearing for the Case

William H. Kinsey (argued), Portland, Ore., for appellant.

Leonard J. Henzke, Jr. (argued), I. R. S., U. S. Dept. of Justice, Washington, D. C., for appellee.

Before KILKENNY and SNEED, Circuit Judges, and WOLLENBERG, District Judge.

OPINION

PER CURIAM:

This case involves an appeal from the Tax Court, 60 T.C. 74 (1973), and is concerned with the interaction of sections 1201(a) and 631(a), Internal Revenue Code of 1954, as applied to a taxpayer who elected to consider his cutting of timber as a sale or exchange pursuant to section 631(a). The taxable years in question are 1966 and 1967.

Under section 631(a) the cutting of timber by a taxpayer who...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases