Unpublished Dispositionras of Sand River, Inc., Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 935 F.2d 270 (6th Cir. 1991)

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US Court of Appeals for the Sixth Circuit - 935 F.2d 270 (6th Cir. 1991) June 13, 1991

Before DAVID A. NELSON and ALAN E. NORRIS, Circuit Judges, and ALDRICH, District Judge.* 


RAS of Sand River, Inc., appeals from an order of the United States Tax Court finding deficiencies in tax and additions to tax due.

Having had the benefit of oral argument, and having carefully considered the record on appeal and the briefs of the parties, we are unable to say that the Tax Court erred.

As the reasons why the decision of the Tax Court should be affirmed have been articulated by the Tax Court, the issuance of a written opinion by this court would be duplicative and serve no useful purpose. Accordingly, the decision of the Tax Court is affirmed upon the reasoning set out by that court in its Opinion filed June 27, 1990.


The Honorable Ann Aldrich, United States District Judge for the Northern District of Ohio, sitting by designation