Case ID: f2d_485/html/1236-02.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

HYDROMETALS, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
    No. 73-2591
    Summary Calendar.
    
    United States Court of Appeals, Fifth Circuit.
    Nov. 9, 1973.
    J. W. Bullion, Buford P. Berry, Dallas, Tex., for petitioner-appellant.
    Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Jonathan S. Cohen, Tax. Div., Dept. of Justice, Lawrence B. Gibbs, Acting Chief Counsel, Michael B. Frosch, Int. Rev. Service, William S. Estabrook, III, Tax. Div., Dept. of Justice, Washington, D. C., K. Martin Worthy, Chief Counsel, Int. Rev. Service, W. B. Riley, Regional Counsel, W. J. Blackshear, Atty., Dallas, Tex., for respondent-appellee.
    Before'THORNBERRY, GOLDBERG and RONEY, Circuit Judges.
    
      
       Rule 18, 5 Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Company of New York et al., 5 Cir. 1970, 431 F.2d 409, Part I.
    
   PER CURIAM:

Upon consideration of the briefs and record, we affirm on the findings and opinion of the Tax Court.