U.S. Court of Appeals for the Ninth Circuit, 1971

Colombo Club Incorporated v. Commissioner of Internal Revenue

Colombo Club Incorporated v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Ninth Circuit · Decided October 4, 1971
447 F.2d 1406 (Federal Reporter, Second Series)

Colombo Club Incorporated v. Commissioner of Internal Revenue

Opinion

447 F.2d 1406

COLOMBO CLUB INCORPORATED, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 25805.

United States Court of Appeals, Ninth Circuit.

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.

PER CURIAM:

1

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.

Notes:

*

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

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