187 F2d 734 Harbor Plywood Corporation v. Commissioner of Internal Revenue
187 F.2d 734
51-1 USTC P 9222
HARBOR PLYWOOD CORPORATION, a Corporation, Petitioner,
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals Ninth Circuit.
March 16, 1951.
Warren A. Doolittle, Seattle, Wash., for petitioner.
Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, Harry Baum and Harry Marselli, Sp. Assts. to Atty. Gen., for respondent.
Before McALLISTER1 and ORR, Circuit Judges, and GOODMAN, District Judge.
The decision of the Tax Court is affirmed for the reasons stated by said Tax Court in its opinion reported in 14 T.C. 158.
Sixth Circuit, sitting by special designation