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No. 8891760
United States Court of Appeals for the Ninth Circuit
Commissioner v. Sugar Daddy, Inc.
No. 8891760 · Decided November 28, 1967
No. 8891760·Ninth Circuit · 1967·
FlawFinder last updated this page Apr. 2, 2026
Case Details
Court
United States Court of Appeals for the Ninth Circuit
Decided
November 28, 1967
Citation
No. 8891760
Disposition
See opinion text.
Full 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.
Plain English Summary
PER CURIAM: Taxpayers seek review of the decisions entered pursuant to the opinion of the Tax Court reported at 44 T.C.
Key Points
01PER CURIAM: Taxpayers seek review of the decisions entered pursuant to the opinion of the Tax Court reported at 44 T.C.
02The government concedes that the Tax Court erred in including income of E T Farming Company in the taxpayers’ income.
03In 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’ t
04Remanded for recomputation under Rule 50 in accordance with this opinion.
Frequently Asked Questions
PER CURIAM: Taxpayers seek review of the decisions entered pursuant to the opinion of the Tax Court reported at 44 T.C.
FlawCheck shows no negative treatment for Commissioner v. Sugar Daddy, Inc. in the current circuit citation data.
This case was decided on November 28, 1967.
Use the citation No. 8891760 and verify it against the official reporter before filing.