U.S. Court of Appeals for the Ninth Circuit, 1982

Theodore H. Davies & Co. v. Commissioner

Theodore H. Davies & Co. v. Commissioner
U.S. Court of Appeals for the Ninth Circuit · Decided June 11, 1982
678 F.2d 1367 (Federal Reporter, Second Series)

Theodore H. Davies & Co. v. Commissioner

Opinion of the Court

PER CURIAM:

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.

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