Salyer Grain and Milling Company v. Commissioner of Internal Revenue Service
815 F.2d 1265, 59 A.F.T.R.2d (RIA) 1033, 1987 U.S. App. LEXIS 5895
Opinion
ORDER
The decision of the Tax Court is affirmed substantially for the reasons stated by the Tax Court in its opinion in T.C.Memo. 1986-165. We do not consider the appellant’s argument concerning the tax consequences of stock options because the point was never raised in the Tax Court.
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Salyer Grain and Milling Company v. Commissioner of Internal Revenue Service, 815 F.2d 1265, 59 A.F.T.R.2d (RIA) 1033, 1987 U.S. App. LEXIS 5895 (9th Cir. 1987).
815 F.2d 1265 (Salyer Grain and Milling Company v. Commissioner of Internal Revenue Service) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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815 F.2d 1265 (First Circuit, 1987)