Theodore H. Davies & Co. v. Commissioner

678 F.2d 1367
Court of Appeals for the Ninth Circuit·Decided June 11, 1982·No. No. 81-7583·Published·Cited by 1 cases

Opinion

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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Theodore H. Davies & Co. v. Commissioner, 678 F.2d 1367 (9th Cir. 1982).

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