Dave Investment Co. v. Commissioner of Internal Revenue

Ninth Circuit

Dave Investment Co. v. Commissioner of Internal Revenue

462 F.2d 1373, 30 A.F.T.R.2d (RIA) 5365, 1972 U.S. App. LEXIS 8077

CourtCourt of Appeals for the Ninth Circuit

DecidedAugust 3, 1972

Docket71-1098

StatusPublished

Cited by1 cases

This text of 462 F.2d 1373 (Dave Investment Co. v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Dave Investment Co. v. Commissioner of Internal Revenue, 462 F.2d 1373, 30 A.F.T.R.2d (RIA) 5365, 1972 U.S. App. LEXIS 8077 (9th Cir. 1972).

Pincite

Opinion

462 F.2d 1373

72-2 USTC P 9619

DAVE INVESTMENT CO. et al., Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

Nos. 71-1098 to 71-1100.

United States Court of Appeals,

Ninth Circuit.

Aug. 3, 1972.

On appeal from the United States Tax Court.

Ronald J. Del Guercio (argued), Los Angeles, Cal., for petitioners.

Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Thomas L. Stapleton, William S. Estabrook III, Attys., K. Martin Worthy, Chief Counsel, Washington, D. C., for respondent.

Before CHAMBERS and GOODWIN, Circuit Judges, and FERGUSON, District Judge.

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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