325 F2d 1022 Western Credit Company v. Commissioner of Internal Revenue

325 F.2d 1022

WESTERN CREDIT COMPANY, Inc., a corporation, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 18449.

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.

PER CURIAM.

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For the reasons stated in its opinion, 38 T.C. 979, the decision of the Tax Court is affirmed.