Legal Opinion

Kahua Ranch, Ltd. v. United States

District Court, D. Hawaii

Decided October 24, 1956No. Civ. No. 1442PublishedCited by 7 opinions

1Opinion of the Court

WIIG, District Judge.

The court hereby finds as facts and incorporates by reference herein the admitted facts in paragraphs number 1 through 18 on pages 2 through 7 of the pretrial order heretofore filed herein, including defendant’s Exhibit “C” setting forth the details of plaintiff’s gross and net revenues, cattle inventories, and slaughtered culls for the years 1949, 1950 and 1951.

At Kohala, Hawaii, plaintiff maintained a small slaughterhouse solely for the purpose of slaughtering culls disposed of in that area. No facilities were available for - the storage of carcasses after slaughter.…

2Cited by7 opinions

  1. Edwards v. CommissionerUnited States Tax Court · 1959
  2. Herbert A. Nieman & Co. v. CommissionerUnited States Tax Court · 1959
  3. Cook v. United StatesDistrict Court, D. Minnesota · 1958
  4. United States v. CookCourt of Appeals for the Eighth Circuit · 1959
  5. Edwards v. CommissionerUnited States Tax Court · 1959

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