Dave Investment Co. v. Commissioner

462 F.2d 1373
Court of Appeals for the Ninth Circuit·Decided August 3, 1972·No. Nos. 71-1098 to 71-1100·Published

Opinion

PER CURIAM:

The decision of the tax court in these cases with an identical issue is affirmed. We elect to rely on Crosby Valve & Gage Co. v. Commissioner of Internal Revenue, 380 F.2d 146 (1st Cir., 1967), and Sid Richardson Carbon & Gasoline Co. v.United States, 416 F.2d 867 (5th Cir., 1969).

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Dave Investment Co. v. Commissioner, 462 F.2d 1373 (9th Cir. 1972).

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