Legal Opinion

Commissioner of Internal Revenue v. Claude C. Wood Company

Court of Appeals for the Ninth Circuit

Decided July 30, 1963No. 18224_1Published

1Opinion of the Court

321 F.2d 207

63-2 USTC P 9639

COMMISSIONER OF INTERNAL REVENUE, Petitioner,

v.

CLAUDE C. WOOD COMPANY, Respondent.

No. 18224.

United States Court of Appeals Ninth Circuit.

July 30, 1963.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Michael Mulroney, and Carolyn Just, Attys., Dept. of Justice, Washington, D.C., for petitioner.

Robert H. Mullen, Lodi, Cal., for respondent.

William E. Coombs, Rialto, Cal., amicus curiae.

Before MADDEN, Judge of the Court of Claims, and JERTBERG and DUNIWAY, Circuit Judges.

JERTBERG, Circuit Judge.

1

Before us is a petition by the Commissioner of…

2Cases cited10 opinions

  1. United States v. United States Gypsum Co.Supreme Court of the United States · 1948
  2. Atlas Milling Co. v. JonesCourt of Appeals for the Tenth Circuit · 1940
  3. Chicago Mines Co. v. CommissionerCourt of Appeals for the Tenth Circuit · 1947
  4. Consolidated Chollar Gould & Savage Min. Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1943
  5. Commissioner of Internal Revenue v. Kennedy Mining & Milling Co.Court of Appeals for the Ninth Circuit · 1942

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