Bear Valley Mutual Water Company, and v. Robert A. Riddell, Director of Internal Revenue, Los Angeles District, San Antonio Water Company, a Corporation, and v. Robert A. Riddell, Director of Internal Revenue, Los Angeles District

427 F.2d 713

70-2 USTC P 9551

BEAR VALLEY MUTUAL WATER COMPANY, Plaintiff and Appellee,

v.

Robert A. RIDDELL, Director of Internal Revenue, Los Angeles

District, Appellant.

SAN ANTONIO WATER COMPANY, a corporation, Plaintiff and Appellee,

v.

Robert A. RIDDELL, Director of Internal Revenue, Los Angeles

District, Appellant.

Nos. 23411, 23486.

United States Court of Appeals, Ninth Circuit.

June 4, 1970.

Appeal from the United States District Court for the Central District of California; A. Andrew Hauk, Judge, 283 F.Supp. 949 and 285 F.Supp. 297.

Wm. Matthew Byrne, Jr., U.S. Atty., Robert T. Jones, Asst. U.S.…