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Theodore H. Davies & Co., Ltd. & Subsidiaries, Appellants, v. Commissioner of Internal Revenue, Appellee, 678 F.2d 1367 (9th Cir. 1982)
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US Court of Appeals for the Ninth Circuit
- 678 F.2d 1367 (9th Cir. 1982)
Argued and Submitted May 10, 1982. Decided June 11, 1982
Review of Decision of the United States Tax Court.
John E. McDermott, New York City, for appellants.
Jonathan S. Cohen, Washington, D. C., for appellee.
Before KENNEDY, ALARCON, and NELSON, Circuit Judges.
PER CURIAM:
The Tax Court succinctly and correctly analyzed and decided the issue below. Theo. H. Davies & Co. v. C. I. R., 75 T.C. 443 (1980). We adopt the opinion of that court.
AFFIRMED.
