Bear Valley Mut. Water Co., & v. Robert A. Riddell, Dir. of Internal Revenue, Los Angeles Dist., San Antonio Water Co., a Corp., & v. Robert A. Riddell, Dir. of Internal Revenue, Los Angeles Dist., 427 F.2d 713 (9th Cir. 1970). · Go Syfert
Search
Bear Valley Mut. Water Co., & v. Robert A. Riddell, Dir. of Internal Revenue, Los Angeles Dist., San Antonio Water Co., a Corp., & v. Robert A. Riddell, Dir. of Internal Revenue, Los Angeles Dist., 427 F.2d 713 (9th Cir. 1970). Cases Citing This Book View Copy Cite
22 citation events across 5 distinct courts.
Strongest positive: Adirondack League Club v. Commissioner (tax, 1971-02-25)
Treatment trajectory · 1970 → 2026 · click a year to view as-of
1970 1998 2026
Top citers, strongest first. 3 distinct citers. How cited ↗
cited Cited as authority (rule) Adirondack League Club v. Commissioner
Tax Ct. · 1971 · confidence medium
Anaheim Union Water Co., supra ; Bear Valley Mutual Water Co. v. Riddell , 427 F. 2d 713 (C.A. 9, 1970); San Antonio Water Co. v. Riddell , 427 F. 2d 713 *808 (C.A. 9, 1970).
cited Cited "see" G.M. Trading Corp. v. Commissioner
5th Cir. · 1997 · signal: accord · confidence high
See id. at 960; accord San Antonio Water Co. v. Riddell, 285 F.Supp. 297, 311 (C.D.Cal.1968), aff'd, 427 F.2d 713 (9th Cir.1970) (per curiam). b.
cited Cited "see, e.g." Iowa State University of Science & Technology v. United States
Ct. Cl. · 1974 · signal: see also · confidence low
See, also, Bear Valley Mutual Water Co. v. Riddell, 427 F. 2d 713 (9th Cir. 1970) ; San Antonio Water Co. v. Riddell, 427 F. 2d 713 (9th Cir. 1970). 35 T.C. 1072 (1961).
Retrieving the full opinion text from the archive…
Bear Valley Mutual Water Company, and
v.
Robert A. Riddell, Director of Internal Revenue, Los Angeles District, San Antonio Water Company, a Corporation, and v. Robert A. Riddell, Director of Internal Revenue, Los Angeles District
23486_1.
Court of Appeals for the Ninth Circuit.
Jun 4, 1970.
427 F.2d 713
Cited by 3 opinions  |  Published

427 F.2d 713

70-2 USTC P 9551

BEAR VALLEY MUTUAL WATER COMPANY, Plaintiff and Appellee,
v.
Robert A. RIDDELL, Director of Internal Revenue, Los Angeles
District, Appellant.
SAN ANTONIO WATER COMPANY, a corporation, Plaintiff and Appellee,
v.
Robert A. RIDDELL, Director of Internal Revenue, Los Angeles
District, Appellant.

Nos. 23411, 23486.

United States Court of Appeals, Ninth Circuit.

June 4, 1970.

Appeal from the United States District Court for the Central District of California; A. Andrew Hauk, Judge, 283 F.Supp. 949 and 285 F.Supp. 297.

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.

Before CHAMBERS, ELY and KILKENNY, Circuit Judges.

PER CURIAM:

1

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.

2

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.