Western Credit Company, Inc., a Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent, 325 F.2d 1022 (9th Cir. 1963)

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US Court of Appeals for the Ninth Circuit - 325 F.2d 1022 (9th Cir. 1963) September 24, 1963

Petition to Review a Decision of the Tax Court of the United States.

Swanberg, Koby & Strope, and Randall Swanberg, Great Falls, Mont., for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Edward L. Rogers, and Jerome Fink, Attys. Dept. of Justice, Tax Division, Washington, D. C., for respondent

Before CHAMBERS, ORR and DUNIWAY, Circuit Judges.


For the reasons stated in its opinion, 38 T.C. 979, the decision of the Tax Court is affirmed.