Eaton v. Commissioner of Internal Revenue

HANEY, Circuit Judge.

In a former opinion, 9 Cir., 81 F.2d 332, 334, we remanded this proceeding to the Board of Tax Appeals, with instructions that the Board make “a specific finding on the question of whether or not the loss incurred by the taxpayer was incurred in the course of his trade or business,” and we further directed “that a specific finding be made on the question of whether or not the taxpayer at the time he purchased the land intended to destroy the trees.”

The facts underlying the petition herein are set forth in our former opinion.

Pursuant to our mandate the Board made the…