Theodore H. Davies & Co. v. Commissioner
Theodore H. Davies & Co. v. Commissioner
678 F.2d 1367
(Federal Reporter, Second Series)
Theodore H. Davies & Co. v. Commissioner
Opinion of the Court
The Tax Court succinctly and correctly analyzed and decided the issue below. Theo. H. Davies & Co. v. C. I. R., 75 T.C. 443 (1980). We adopt the opinion of that court.
AFFIRMED.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.