KAHUKU PLANTATION CO. v. COMMISSIONER OF INTERNAL REV.

No. 9944.

132 F.2d 671 (1942)

KAHUKU PLANTATION CO. v. COMMISSIONER OF INTERNAL REVENUE. McBRYDE SUGAR CO., Ltd., v. SAME.

Circuit Court of Appeals, Ninth Circuit.

December 31, 1942.


Attorney(s) appearing for the Case

R. A. Vitousek, C. Dudley Pratt, and Montgomery E. Winn, all of Honolulu, T. H., for petitioners.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Benjamin M. Brodsky, and Bernard Chertcoff, Sp. Assts. to Atty. Gen., for respondent.

Before WILBUR, DENMAN, and HEALY, Circuit Judges.


DENMAN, Circuit Judge.

This is a review of a decision and order of the Board of Tax Appeals, now Tax Court of the United States, in a consolidated proceeding in which is questioned the validity of deficiency determinations of the Commissioner of Internal Revenue for each of the above petitioners for the tax year 1938. The identical contention is presented as to each. They do not question the Commissioner's following statement of facts.

The production of a...

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