U.S. Court of Appeals for the Ninth Circuit, 1970

Bear Valley Mutual Water Co. v. Riddell

U.S. Court of Appeals for the Ninth Circuit · Decided June 4, 1970

427 F.2d 713 (Federal Reporter, Second Series)

Counsel

Wm. Matthew Byrne, Jr., U. S. Atty., Robert T. Jones, Asst. U. S. Atty., Los Angeles, Cal., Johnnie Walters, Asst. Atty. Gen., K. Martin Worthy, Asst. U. S. Atty., Chief, Tax Division, Lee A. Jackson, Melva M. Graney, Dept, of Justice, Washington, D. C., Edwin L. Miller, San Diego, Cal., for appellant., Thomas McPeters (argued), of Surr & Hellyer, San Bernardino, Cal., for appellees.

Cases that cite this one

2 later published cases cite this decision.

Adirondack League Club v. Commissioner (United States Tax Court 1971)
Iowa State University of Science & Technology v. United States (Court of Claims 1974)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM:

The government concedes that the underlying facts in these cases are indistinguishable from those before our court in Anaheim Union Water Co. v. Commissioner of Internal Revenue, 321 F.2d 253. (Certiorari not sought.) We affirm on the basis of that decision.

It is here noted that the Anaheim problem apparently goes away with legislation to become effective January, 1971. See Public Law 91-172, 83 Stat. 487.

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