Shaffer Terminals, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent, 194 F.2d 539 (9th Cir. 1952)Annotate this Case
Rehearing Denied April 3, 1952
On Petition to Review a Decision of the Tax Court of the United States.
Henry C. Perkins, Frederick D. Metzger, Tacoma, Wash. (Metzger, Blair, Gardner & Boldt, Tacoma, Wash., of counsel), for petitioner.
Ellis N. Slack, Acting Asst. Atty. Gen., A. F. Prescott, Virginia H. Adams, Irving Axelrad, Sp. Assts. to Atty. Gen., for respondent.
Before HEALY, ORR and POPE, Circuit Judges.
This case is affirmed for the reasons given by the Tax Court. 16 T.C. 356. Consult also subsequently decided cases of Armston Co. v. C. I. R., 5 Cir., 188 F.2d 531, and White v. Fitzpatrick, 2 Cir., 193 F.2d 398.