Case ID: f2d_325/html/1022-01.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

WESTERN CREDIT COMPANY, Inc., a corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 18449.
    United States Court of Appeals Ninth Circuit.
    Sept. 24, 1963.
    Swanberg, Koby & Strope, and Randall Swanberg, Great Falls, Mont., for petitioner.
    Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Edward L. Rogers, and Jerome Fink, Attys. Dept. of Justice, Tax Division, Washington, D. C., for respondent
    Before CHAMBERS, ORR and DUNIWAY, Circuit Judges.
   PER CURIAM.

For the reasons stated in its opinion, 38 T.C. 979, the decision of the Tax Court is affirmed.