325 F2d 1022 Western Credit Company v. Commissioner of Internal Revenue
325 F.2d 1022
WESTERN CREDIT COMPANY, Inc., a corporation, Petitioner,
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals Ninth Circuit.
September 24, 1963.
Petition to Review a Decision of the Tax Court of the United States.
Swanberg, Koby & Strope, and Randall Swanberg, Great Falls, Mont., for petitioner.
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Edward L. Rogers, and Jerome Fink, Attys. Dept. of Justice, Tax Division, Washington, D. C., for respondent
Before CHAMBERS, ORR and DUNIWAY, Circuit Judges.
For the reasons stated in its opinion, 38 T.C. 979, the decision of the Tax Court is affirmed.