Waimanalo Sugar Co. v. Commissioner

Phillips:

The findings of fact and opinion of the Board in this case were promulgated on July 9, 1928, and followed the findings of fact and decision of the Board in a companion case, Kahuku Plantation Co., 12 B. T. A. 977. In this proceeding, as in that of the Kahuku Plantation Co., the petitioner moved that the record be reopened and such motion was granted. See Kahuku Plantation Co., 13 B. T. A. 292. This proceeding having come on for further hearing, the parties appeared by counsel and stipulated as follows:

All of the loss with respect to the 1922 crop was based on acreage which was either…