U.S. Court of Appeals for the Ninth Circuit, 1963

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

Western Credit Company, Inc., a Corporation v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Ninth Circuit · Decided September 24, 1963
325 F.2d 1022 (Federal Reporter, Second Series)

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.

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