462 F2d 1373 Dave Investment Co v. Commissioner of Internal Revenue
462 F.2d 1373
72-2 USTC P 9619
DAVE INVESTMENT CO. et al., Petitioners,
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Nos. 71-1098 to 71-1100.
United States Court of Appeals,
Aug. 3, 1972.
On appeal from the United States Tax Court.
Ronald J. Del Guercio (argued), Los Angeles, Cal., for petitioners.
Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Thomas L. Stapleton, William S. Estabrook III, Attys., K. Martin Worthy, Chief Counsel, Washington, D. C., for respondent.
Before CHAMBERS and GOODWIN, Circuit Judges, and FERGUSON, District Judge.