Commissioner v. Sugar Daddy, Inc.

Ninth Circuit

Commissioner v. Sugar Daddy, Inc.

386 F.2d 836

CourtCourt of Appeals for the Ninth Circuit

DecidedNovember 28, 1967

DocketNo. 21213

StatusPublished

Cited by13 cases

This text of 386 F.2d 836 (Commissioner v. Sugar Daddy, Inc.) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Commissioner v. Sugar Daddy, Inc., 386 F.2d 836 (9th Cir. 1967).

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Opinion

PER CURIAM:

Taxpayers seek review of the decisions entered pursuant to the opinion of the Tax Court reported at 44 T.C. 233 (1965). The government concedes that the Tax Court erred in including income of E T Farming Company in the taxpayers’ income. In all other respects we affirm the Tax Court’s decisions, on the ground that the Tax Court was not clearly wrong in determining that the taxpayers failed to establish that they had transferred growing, unharvested crops to the taxpayers’ twelve corporations rather than transferring to the corporations proceeds from the sale of those crops.

Remanded for recomputation under Rule 50 in accordance with this opinion.

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PER CURIAM:

Taxpayers seek review of the decisions entered pursuant to the opinion of the Tax Court reported at 44 T.C. 233 (1965). The government concedes that the Tax Court erred in including income of E T Farming Company in the taxpayers’ income. In all other respects we affirm the Tax Court’s decisions, on the ground that the Tax Court was not clearly wrong in determining that the taxpayers failed to establish that they had transferred growing, unharvested crops to the taxpayers’ twelve corporations rather than transferring to the corporations proceeds from the sale of those crops.

Remanded for recomputation under Rule 50 in accordance with this opinion.

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386 F.2d 836, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-v-sugar-daddy-inc-ca9-1967.

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