Case Name: SHAFFER TERMINALS, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1952-03-03
Citations: 194 F.2d 539
Docket Number: No. 12973
Parties: SHAFFER TERMINALS, Inc., Petitioner, v COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before HEALY, ORR and POPE, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 194
Pages: 539–539

Head Matter:
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.

Opinion:
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.