Western Credit Company, Inc., a Corporation v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Ninth Circuit
Western Credit Company, Inc., a Corporation v. Commissioner of Internal Revenue, 325 F.2d 1022 (9th Cir. 1963)

Western Credit Company, Inc., a Corporation v. Commissioner of Internal Revenue

Opinion

325 F.2d 1022

64-1 USTC P 9207

WESTERN CREDIT COMPANY, Inc., a corporation, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 18449.

United States Court of Appeals Ninth Circuit.

Sept. 24, 1963.

Swanberg, Koby & Strope, and Randall Swanberg, Great Falls, Mont., for petitoner.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N., Anderson, Edward L. Rogers, and Jerome Fink, Attys. Dept. of Justice, Tax Division, Washington, D.C., for respondent

Before CHAMBERS, ORR and DUNIWAY, Circuit Judges.

PER CURIAM.

1

For the reasons stated in its opinion, 38 T.C. 979, the decision of the Tax Court is affirmed.

Reference

Status
Published