University Hill Foundation, Etc. v. Commissioner of Internal Revenue

446 F.2d 701

UNIVERSITY HILL FOUNDATION, etc., Petitioner-Appellee,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

No. 24929.

United States Court of Appeals, Ninth Circuit.

May 17, 1971.

Rehearing Denied September 20, 1971.

Gilbert E. Andrews (argued), Atty. Tax Div., Johnnie M. Walter, Asst. Atty. Gen., Washington, D. C., for respondent-appellant.

Austin Peck (argued), Dana Latham, Henry Steinman, and John Hall, Los Angeles, Cal., for petitioner-appellee.

Before BARNES and DUNIWAY, Circuit Judges, and SCHNACKE, District Judge.*

DUNIWAY, Circuit Judge:

1

This case involves disputed income and…