Shaffer Terminals, Inc. v. Commissioner of Internal Revenue , 194 F.2d 539 ( 1952 )


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  • 194 F.2d 539

    52-1 USTC P 9228

    SHAFFER TERMINALS, Inc., Petitioner,
    v.
    COMMISSIONER of INTERNAL REVENUE, Respondent.

    No. 12973.

    United States Court of Appeals Ninth Circuit.

    March 3, 1952.
    Rehearing Denied April 3, 1952.

    Henry C. Perkins, Frederick D. Metzger, Tacoma, Wash. (Metzger, Blair, Gardner & Boldt, Tacoma, Wash., of counsel), for petitioner.

    Ellis N. Slack, Acting Asst. Atty. Gen., A. F. Prescott, Virginia H. Adams, Irving Axelrad, Sp. Assts. to Atty. Gen., for respondent.

    Before HEALY, ORR and POPE, Circuit Judges.

    PER CURIAM.

    1

    This case is affirmed for the reasons given by the Tax Court. 16 T.C. 356. Consult also subsequently decided cases of Armston Co. v. C.I.R., 5 Cir., 188 F.2d 531, and White v. Fitzpatrick, 2 Cir., 193 F.2d 398.

Document Info

Docket Number: 12973_1

Citation Numbers: 194 F.2d 539

Judges: Healy, Orr, Per Curiam, Pope

Filed Date: 4/3/1952

Precedential Status: Precedential

Modified Date: 11/4/2024