Case ID: f2d_194/html/0539-02.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

SHAFFER TERMINALS, Inc., Petitioner, v COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 12973.
    United States Court of Appeals Ninth Circuit.
    March 3, 1952.
    Rehearing Denied April 3, 1952.
    Henry C. Perkins, Frederick D. Metzger, Tacoma; Wash. (Metzger, Blair, Gardner & Boldt, Tacoma, Wash., of counsel), for petitioner.
    Ellis N. Slack, Acting Asst. Atty. Gen., A. F. Prescott, Virginia H. Adams, Irving Axelrad, Sp. Assts. to Atty. Gen., for respondent.
    Before HEALY, ORR and POPE, Circuit Judges.
   PER CURIAM.

This case is affirmed for the reasons given by the Tax Court. 16 T.C. 356. Consult also subsequently decided cases of Armston Co. v. C. I. R., 5 Cir., 188 F.2d 531, and White v. Fitzpatrick, 2 Cir., 193 F.2d 398.