Warren Jones Company, Appellant, v. Commissioner of Internal Revenue, Appellee, 617 F.2d 536 (9th Cir. 1980)

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U.S. Court of Appeals for the Ninth Circuit - 617 F.2d 536 (9th Cir. 1980) April 25, 1980

Appeal from the Tax Court of the United States.

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

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

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

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

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