DAVE INVESTMENT CO. ET AL., PETITIONERS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

9th Cir. | 1972-08-03
Nos. 71-1098 to 71-1100
462 F.2d 1373 United States Court of Appeals for the Ninth Circuit (1972) Positive Treatment
Cited by 1 case

Opinion of the Court
PER CURIAM:

[*1374] PER CURIAM:

The decision of the tax court in these cases with an identical issue is affirmed. We elect to rely on Crosby Valve & Gage Co. v. Commissioner of Internal Revenue, 380 F. 2d 146 (1st Cir., 1967), and Sid Richardson Carbon & Gasoline Co. v.United States, 416 F. 2d 867 (5th Cir., 1969).

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