Warren Jones Co. v. Commissioner

Full title: WARREN JONES COMPANY, APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Court of Appeals, Ninth Circuit

Date published: Apr 25, 1980

617 F.2d 536 (9th Cir. 1980)

Opinion

No. 77-3986.

April 25, 1980.

David E. Ketter, Seattle, Wash., for appellant.

Richard W. Perkins, Tax Div., Dept. of Justice, Washington, D. C., argued for appellee; M. Carr Ferguson, Tax Div., Washington, D.C., on brief.

Appeal from the Tax Court of the United States.

Before GOODWIN and FERGUSON, Circuit Judges, and WILLIAMS,^_ District Judge.

_ The Honorable Spencer M. Williams, United States District Judge for the Northern District of California, sitting by designation.

The judgment of the Tax Court is affirmed substantially for the reasons set forth in the decision of the Tax Court reported at 68 T.C. 837 (1977).