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U.S. Court of Appeals for the Ninth Circuit, 1952

Shaffer Terminals, Inc. v. Commissioner of Internal Revenue

Shaffer Terminals, Inc. v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Ninth Circuit · Decided April 3, 1952 · Healy, Orr, Per Curiam, Pope
194 F.2d 539 (Federal Reporter, Second Series)

Shaffer Terminals, Inc. v. Commissioner of Internal Revenue

Opinion

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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