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

Hunt Foods & Industries, Inc. v. Commissioner

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)

Hunt Foods & Industries, Inc. v. Commissioner

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).

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