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GEORGE FREITAS DAIRY, INC. v. U. S.

Nos. 76-2928, 76-2929.

582 F.2d 500 (1978)

GEORGE FREITAS DAIRY, INC., Plaintiff-Appellee, v. The UNITED STATES of America, Defendant-Appellant. HENRY COSTA, JR. DAIRY, INC., Plaintiff-Appellee, v. The UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

September 21, 1978.

Attorney(s) appearing for the Case

Gilbert E. Andrews, Atty., Dept. of Justice, Washington, D.C., for defendant-appellant.

William W. Saunders (argued), Honolulu, Hawaii, Gary R. Allen, Atty. (argued), Dept. of Justice, Washington, D.C., for plaintiff-appellee.

Before CHAMBERS, WALLACE, and ANDERSON, Circuit Judges.

J. BLAINE ANDERSON, Circuit Judge:

George Freitas Dairy, Inc. and Henry Costa, Jr. Dairy, Inc. ("taxpayers") prevailed below in these tax refund actions. The district court found that taxpayers had sustained deductible losses under I.R.C. § 165(a), 26 U.S.C., when their production quotas were cancelled in 1967.

The primary issue on appeal is whether taxpayers were compensated for their losses by legislative action taken the same year. We cannot agree...

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