453 F2d 1365 Big "D" Development Corporation v. Commissioner of Internal Revenue
453 F.2d 1365
72-1 USTC P 9190
BIG "D" DEVELOPMENT CORPORATION, Petitioner-Appellant,
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 71-2929 Summary Calendar.*
United States Court of Appeals,
Jan. 18, 1972.
Before THORNBERRY, MORGAN and CLARK, Circuit Judges.
The ruling of the Tax Court from which the present appeal is taken is based on findings of fact which are not clearly erroneous and without error in law. The Court has determined that an opinion would have no precedential value. Affirmed. See Local Rule 21.1