Fontana Union Water Co. v. Commissioner

opinion.

Yan Fossan:

On December 9, 1930, pursuant to hearing, a report was promulgated in this case. Thereafter, on January 15, 1931, an order was entered granting respondent’s motion for rehearing and restoring the case to the Circuit Calendar for rehearing.

The proceeding duly came on for rehearing, at which time respondent filed an amended answer and petitioner entered a general denial of affirmative allegations contained therein. The case was again submitted on the stipulation of facts with exhibits submitted at the original hearing and the pleadings as amended.

The stipulation of facts is…