Newton Insert Company, Transferor, and Tridair Industries, Transferee v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Ninth Circuit
Newton Insert Company, Transferor, and Tridair Industries, Transferee v. Commissioner of Internal Revenue, 545 F.2d 1259 (9th Cir. 1976)
Newton Insert Company, Transferor, and Tridair Industries, Transferee v. Commissioner of Internal Revenue
Opinion
77-1 USTC P 9132
NEWTON INSERT COMPANY, Transferor, and Tridair Industries,
Transferee, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 74-2501.
United States Court of Appeals,
Ninth Circuit.
Dec. 21, 1976.
Thomas R. Sheppard (argued), of Sheppard, Mullin, Richter & Hampton, Los Angeles, Cal., for petitioners-appellants.
Donald H. Olson, Atty. (argued), Tax Division, U. S. Dept. of Justice, Washington, D. C., for respondent-appellee.
Before DUNIWAY, CARTER and ANDERSON, Circuit Judges.
PER CURIAM:
1
This is an appeal from a decision of the Tax Court, reported at 61 T.C. 570 (1974). For the reasons stated by the Tax Court in its opinion, we affirm.
2
Affirmed.
Reference
- Status
- Published