Pleasanton Gravel Company v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Ninth Circuit July 21, 1978

Pleasanton Gravel Company v. Commissioner of Internal Revenue, 578 F.2d 827 (9th Cir. 1978)

42 A.F.T.R.2d (RIA) 5618; 1978 U.S. App. LEXIS 10014

Opinion

578 F.2d 827

78-2 USTC P 9616

PLEASANTON GRAVEL COMPANY, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 75-2730.

United States Court of Appeals,
Ninth Circuit.

July 21, 1978.

Paul E. Anderson (argued), San Francisco, Cal., for appellant.

M. Carr Ferguson, Asst. Atty. Gen. (argued), Washington, D. C., for appellee.

Before DUNIWAY, SNEED and TANG, Circuit Judges.

PER CURIAM:

The judgment of the Tax Court is affirmed for the reasons stated in the opinion of Judge Raum, 1975, 64 T.C. 510.

Affirmed.