U.S. Court of Appeals for the Ninth Circuit, 1974

Hunt Foods & Industries, Inc. v. Commissioner

U.S. Court of Appeals for the Ninth Circuit · Decided May 20, 1974

496 F.2d 532 (Federal Reporter, Second Series)

Counsel

Walter J. Rockier (argued), Julius M. Greisman, Richard L. Hubbard, Arnold & Porter, Washington, D. C., Hilbert P. Zarky, Mitchell, Silberberg & Knupp, Los Angeles, Cal., Stuart S. Opotowsky, Alan D. Berlin, New York City, for petitioner., Ernest J. Brown (argued), Scott P. Crampton, Asst. Atty. Gen., Tax Div., U. S. Dept, of Justice, Lee H. Henkel, Jr., Acting Chief Counsel, IRS, Washington, D. C., for respondent., Mac Asbill, Jr., Jerome B. Libin, David R. Woodward, Washington, D. C., for amicus curiae.

Opinion of the Court

OPINION

PER CURIAM:

The judgment of the Tax Court (see 57 T.C. 633) is affirmed. Chock Full O’Nuts Corp. v. United States, 453 F.2d 300 (2d Cir. 1971); AMF, Inc. v. United States, 476 F.2d 1351 (Ct.C1. 1973). See generally, Fleisher & Cary, The Taxation of Convertible Bonds and Stocks, 74 Harv.L.Rev. 473 (1961).

Case-law data current through December 31, 2025. Source: CourtListener bulk data.