Citation Codes Equivalent Citations citation codes Docket Number No. 610. See more information ... Smart Summary Please sign up to generate summary. OPINION STOCKTON HARBOR INDUSTRIAL CO. v. COMMISSIONER OF INTERNAL REVENUE. C.A. 9th Cir. Reported below: 216 F.2d 638. Valentine Brookes and Arthur H. Kent for petitioner. Solicitor General Sobeloff, Assistant Attorney General Holland, Ellis N. Slack, Lee A. Jackson and Melva M. Graney for respondent. Certiorari denied.