U.S. Court of Appeals for the Ninth Circuit, 1980

Warren Jones Company v. Commissioner of Internal Revenue

Warren Jones Company v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Ninth Circuit · Decided April 25, 1980
617 F.2d 536; 45 A.F.T.R.2d (RIA) 1604; 1980 U.S. App. LEXIS 18267 (Federal Reporter, Second Series)

Warren Jones Company v. Commissioner of Internal Revenue

Opinion

617 F.2d 536

WARREN JONES COMPANY, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 77-3986.

United States Court of Appeals, Ninth Circuit.

April 25, 1980.

1

Appeal from the Tax Court of the United States.

2

David E. Ketter, Seattle, Wash., for appellant.

3

Richard W. Perkins, Tax Div., Dept. of Justice, Washington, D. C., argued for appellee; M. Carr Ferguson, Tax Div., Washington, D. C., on brief.

4

Before GOODWIN and FERGUSON, Circuit Judges, and WILLIAMS,* District Judge.

5

The judgment of the Tax Court is affirmed substantially for the reasons set forth in the decision of the Tax Court reported at 68 T.C. 837 (1977).

*

The Honorable Spencer M. Williams, United States District Judge for the Northern District of California, sitting by designation

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