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
This text of 815 F.2d 1265 (Salyer Grain and Milling Company v. Commissioner of Internal Revenue Service) 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.
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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).
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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Related
Durning v. The First Boston Corporation
815 F.2d 1265 (First Circuit, 1987)
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815 F.2d 1265, 59 A.F.T.R.2d (RIA) 1033, 1987 U.S. App. LEXIS 5895, Counsel Stack Legal Research, https://law.counselstack.com/opinion/salyer-grain-and-milling-company-v-commissioner-of-internal-revenue-ca9-1987.