Commissioner of Internal Revenue v. Western Construction Company

191 F.2d 401, 40 A.F.T.R. (P-H) 1208, 1951 U.S. App. LEXIS 4041
Court of Appeals for the Ninth Circuit·Decided September 18, 1951·No. 12806·Published

Opinion

PER CURIAM.

These cases were heard together in the Tax Court and a single opinion and decision rendered. They are here on the Commissioner’s petition to review. For the reasons given in the Tax Court’s opinion, 14 T.C. 453, the decision of that court is affirmed.

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Commissioner of Internal Revenue v. Western Construction Company, 191 F.2d 401, 40 A.F.T.R. (P-H) 1208, 1951 U.S. App. LEXIS 4041 (9th Cir. 1951).

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