Case ID: f2d_447/html/1406-02.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

COLOMBO CLUB INCORPORATED, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
    No. 25805.
    United States Court of Appeals, Ninth Circuit.
    Oct. 4, 1971.
    Robert L. Beery (argued), Anderson, Beery & Anderson, San Francisco, Cal., for appellant.
    Steven Schwartz (argued), Joseph M. Howard, Elmer J. Kelsey, Wesley J. Filer, Dept, of Justice, Johnnie Walters, Asst. Atty. Gen., Tax Div., Washington, D. C., for appellee.
    Before ELY and CARTER, Circuit Judges, and JAMESON, Senior restrict Judge.
    
      
       The Honorable William J. Jameson, Senior United States District Judge for the District of Montana, sitting by designation.
    
   PER CURIAM:

The decision of the Tax Court is affirmed upon the basis of the Tax Court opinion: Colombo Club, Inc. v. Commissioner, (1970), 54 T.C. 100.