485 F2d 1236 Hydrometals Inc v. Commissioner of Internal Revenue
485 F.2d 1236
73-2 USTC P 9778
HYDROMETALS, INC., Petitioner-Appellant,
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 73-2591 Summary Calendar.*
United States Court of Appeals,
Nov. 9, 1973.
J. W. Bullion, Buford P. Berry, Dallas, Tex., for petitioner-appellant.
Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Jonathan S. Cohen, Tax. Div., Dept. of Justice, Lawrence B. Gibbs, Acting Chief Counsel, Michael B. Frosch, Int. Rev. Service, William S. Estabrook, III, Tax. Div., Dept. of Justice, Washington, D. C., K. Martin Worthy, Chief Counsel, Int. Rev. Service, W. B. Riley, Regional Counsel, W. J. Blackshear, Atty., Dallas, Tex., for respondent-appellee.
Before THORNBERRY, GOLDBERG and RONEY, Circuit Judges.
Upon consideration of the briefs and record, we affirm on the findings and opinion of the Tax Court.