Shaffer Terminals v. C.I.R

Full title: SHAFFER TERMINALS, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Court of Appeals, Ninth Circuit

Date published: Apr 3, 1952

194 F.2d 539 (9th Cir. 1952)

Opinion

No. 12973.

March 3, 1952. Rehearing Denied April 3, 1952.

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

Henry C. Perkins, Frederick D. Metzger, Tacoma, Wash. (Metzger, Blair, Gardner Boldt, Tacoma, Wash., of counsel), for petitioner.

Ellis N. Slack, Acting Asst. Atty. Gen., A.F. Prescott, Virginia H. Adams, Irving Axelrad, Sp. Assts. to Atty. Gen., for respondent.

Before HEALY, ORR and POPE, Circuit Judges.

PER CURIAM.

This case is affirmed for the reasons given by the Tax Court. 16 T.C. 356. Consult also subsequently decided cases of Armston Co. v. C.I.R., 5 Cir., 188 F.2d 531, and White v. Fitzpatrick, 2 Cir., 193 F.2d 398.