HUNT FOODS AND INDUSTRIES, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

United States Court of Appeals for the Ninth Circuit1974-05-20No. No. 72-2440

496 F.2d 532

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Opinion · public domain

majority opinion

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).