617 F2d 536 Warren Jones Company v. Commissioner of Internal Revenue

617 F.2d 536

WARREN JONES COMPANY, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 77-3986.

United States Court of Appeals, Ninth Circuit.

April 25, 1980.

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1

Appeal from the Tax Court of the United States.

2

David E. Ketter, Seattle, Wash., for appellant.

3

Richard W. Perkins, Tax Div., Dept. of Justice, Washington, D. C., argued for appellee; M. Carr Ferguson, Tax Div., Washington, D. C., on brief.

4

Before GOODWIN and FERGUSON, Circuit Judges, and WILLIAMS,* District Judge.

5

The judgment of the Tax Court is affirmed substantially for the reasons set forth in the decision of the Tax Court reported at 68 T.C. 837 (1977).

*

The Honorable Spencer M. Williams, United States District Judge for the Northern District of California, sitting by designation