578 F2d 827 Pleasanton Gravel Company v. Commissioner of Internal Revenue
578 F.2d 827
78-2 USTC P 9616
PLEASANTON GRAVEL COMPANY, Appellant,
COMMISSIONER OF INTERNAL REVENUE, Appellee.
United States Court of Appeals,
July 21, 1978.
Paul E. Anderson (argued), San Francisco, Cal., for appellant.
M. Carr Ferguson, Asst. Atty. Gen. (argued), Washington, D. C., for appellee.
Before DUNIWAY, SNEED and TANG, Circuit Judges.
The judgment of the Tax Court is affirmed for the reasons stated in the opinion of Judge Raum, 1975, 64 T.C. 510.