Colombo Club v. Commr. of Internal Revenue

Full title: COLOMBO CLUB INCORPORATED, Appellant, v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Court of Appeals, Ninth Circuit

Date published: Oct 4, 1971

447 F.2d 1406 (9th Cir. 1971)

Opinion

No. 25805.

October 4, 1971.

Appeal from a Decision of the Tax Court of the United States.

Robert L. Beery (argued), Anderson, Beery Anderson, San Francisco, Cal., for appellant.

Steven Schwartz (argued), Joseph M. Howard, Elmer J. Kelsey, Wesley J. Filer, Dept. of Justice, Johnnie Walters, Asst. Atty. Gen., Tax Div., Washington, D.C., for appellee.

Before ELY and CARTER, Circuit Judges, and JAMESON,^_ Senior District Judge.

_ The Honorable William J. Jameson, Senior United States District Judge for the District of Montana, sitting by designation.

PER CURIAM:

The decision of the Tax Court is affirmed upon the basis of the Tax Court opinion: Colombo Club, Inc. v. Commissioner, (1970), 54 T.C. 100.