American Pac. Whaling Co. v. Commissioner

WILBUR, Circuit Judge.

This matter has been before this court on a previous petition by the taxpayer to review a decision of the Board of Tax Ap*47peals. We refer to our opinion on that application for a statement of the facts. 9 Cir., 74 F.2d 613. The decision of the Board imposing the tax was reversed and the matter remanded to the Board for a determination by it of the nature of the arrangement made between the Washington Company and petitioner under which, during the fishing season of 1926, it used and operated the property formerly belonging to the Washington Company.

On the hearing on remand…