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U.S. Court of Appeals for the Ninth Circuit, 1976

Newton Insert Company, Transferor, and Tridair Industries, Transferee v. Commissioner of Internal Revenue

Newton Insert Company, Transferor, and Tridair Industries, Transferee v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Ninth Circuit · Decided December 21, 1976
545 F.2d 1259 (Federal Reporter, Second Series)

Newton Insert Company, Transferor, and Tridair Industries, Transferee v. Commissioner of Internal Revenue

Opinion

545 F.2d 1259

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.

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

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