Pleasanton Gravel Company, Appellant, v. Commissioner of Internal Revenue, Appellee, 578 F.2d 827 (9th Cir. 1978)

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US Court of Appeals for the Ninth Circuit - 578 F.2d 827 (9th Cir. 1978) July 21, 1978

Paul E. Anderson (argued), San Francisco, Cal., for appellant.

M. Carr Ferguson, Asst. Atty. Gen. (argued), Washington, D. C., for appellee.

Before DUNIWAY, SNEED and TANG, Circuit Judges.

PER CURIAM:


The judgment of the Tax Court is affirmed for the reasons stated in the opinion of Judge Raum, 1975, 64 T.C. 510.

Affirmed.

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