Case Name: CENTRAL INVESTMENT CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1948-05-07
Citations: 167 F.2d 1000
Docket Number: No. 11796
Parties: CENTRAL INVESTMENT CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 167
Pages: 1000–1000

Head Matter:
CENTRAL INVESTMENT CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 11796.
Circuit Court of Appeals, Ninth Circuit
May 7, 1948.
Joseph D. Brady and John O. Paulston, both of Los Angeles, Cal., for petitioner.
Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key, A. F. Prescott, and Irving I. Axelrod, Sp. Assts. to Atty. Gen., for respondent.
George H. Koster, of San Francisco, Cal., amicus curiae.
Before MATHEWS, BONE, and ORR, Circuit Judges.

Opinion:
PER CURIAM.
Petitioner, Central Investment Corporation, seeks review and reversal of a decision of the Tax Court sustaining a determination of respondent, the Commissioner of Internal Revenue, that there was a deficiency of $34,971.23 in respect of petitioner's excess profits tax for the calendar year 1943. The Tax Court's findings and opinion are reported in 9 T.C. 128. The findings are not challenged. We agree with the conclusions stated in the opinion. Accordingly, the decision is affirmed.