Legal Opinion
Commissioner of Internal Revenue v. Birch Ranch & Oil Co
Court of Appeals for the Ninth Circuit
Decided November 19, 1951No. 12639Published
1Opinion of the Court
192 F.2d 924
COMMISSIONER OF INTERNAL REVENUE
v.
BIRCH RANCH & OIL CO.
No. 12639.
United States Court of Appeals Ninth Circuit.
November 19, 1951.
Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Melva M. Graney and Irving Axelrad, Sp. Assts. to Atty. Gen., for petitioner.
George Acret, Los Angeles, Cal., for respondent.
Before BONE and POPE, Circuit Judges, and FEE, District Judge.
POPE, Circuit Judge.
1
The Tax Court held that the respondent taxpayer-corporation was entitled to deduct payments made by it to a California reclamation district, upon assessment calls for sums required…
2Cases cited6 opinions
- Clark v. NashSupreme Court of the United States · 1905
- Denman v. SlaytonSupreme Court of the United States · 1931
- Prudence Securities Corporation v. Com'r of Int. Rev.Court of Appeals for the Second Circuit · 1943
- Commissioner of Internal Revenue v. Birch Ranch & Oil CoCourt of Appeals for the Ninth Circuit · 1951
- Birch Ranch & Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1946
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