BEAR VALLEY MUTUAL WATER COMPANY v. RIDDELL

PER CURIAM:

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.

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.