Theodore H. Davies & Co., Ltd. & Subsidiaries v. Commissioner of Internal Revenue

Ninth Circuit

Theodore H. Davies & Co., Ltd. & Subsidiaries v. Commissioner of Internal Revenue

678 F.2d 1367, 50 A.F.T.R.2d (RIA) 5167, 1982 U.S. App. LEXIS 18479

CourtCourt of Appeals for the Ninth Circuit

DecidedJune 11, 1982

Docket81-7583

StatusPublished

This text of 678 F.2d 1367 (Theodore H. Davies & Co., Ltd. & Subsidiaries 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

Theodore H. Davies & Co., Ltd. & Subsidiaries v. Commissioner of Internal Revenue, 678 F.2d 1367, 50 A.F.T.R.2d (RIA) 5167, 1982 U.S. App. LEXIS 18479 (9th Cir. 1982).

Pincite

Opinion

678 F.2d 1367

82-2 USTC P 9441

THEODORE H. DAVIES & CO., LTD. & Subsidiaries, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 81-7583.

United States Court of Appeals,
Ninth Circuit.

Argued and Submitted May 10, 1982.
Decided June 11, 1982.

Review of Decision of the United States Tax Court.

John E. McDermott, New York City, for appellants.

Jonathan S. Cohen, Washington, D. C., for appellee.

Before KENNEDY, ALARCON, and NELSON, Circuit Judges.

PER CURIAM:

The Tax Court succinctly and correctly analyzed and decided the issue below. Theo. H. Davies & Co. v. C. I. R., 75 T.C. 443 (1980). We adopt the opinion of that court.

AFFIRMED.

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