Newton Insert Co. v. C. I. R

Full title: NEWTON INSERT COMPANY, TRANSFEROR, AND TRIDAIR INDUSTRIES, TRANSFEREE…

Court: United States Court of Appeals, Ninth Circuit

Date published: Dec 21, 1976

545 F.2d 1259 (9th Cir. 1976)

Opinion

No. 74-2501.

December 21, 1976.

Thomas R. Sheppard (argued), of Sheppard, Mullin, Richter Hampton, Los Angeles, Cal., for petitioners-appellants.

Donald H. Olson, Atty. (argued), Tax Division, U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Petition to Review a Decision of the Tax Court of the United States.

Before DUNIWAY, CARTER and ANDERSON, Circuit Judges.

PER CURIAM:

This is an appeal from a decision of the Tax Court, reported at 61 T.C. 570 (1974). For the reasons stated by the Tax Court in its opinion, we affirm.

Affirmed.