Case Name: SALYER GRAIN AND MILLING COMPANY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1987-04-24
Citations: 815 F.2d 1265
Docket Number: No. 86-7445
Parties: SALYER GRAIN AND MILLING COMPANY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 815
Pages: 1265–1265

Head Matter:
SALYER GRAIN AND MILLING COMPANY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.
No. 86-7445.
United States Court of Appeals, Ninth Circuit.
Argued and Submitted April 17, 1987.
Decided April 24, 1987.
James E. Merritt, Washington, D.C., for petitioner-appellant.
David Pincus, Washington, D.C., for respondent-appellee.
Before GOODWIN, TANG and THOMPSON, Circuit Judges.

Opinion:
ORDER
The decision of the Tax Court is affirmed substantially for the reasons stated by the Tax Court in its opinion in T.C.Memo. 1986-165. We do not consider the appellant's argument concerning the tax consequences of stock options because the point was never raised in the Tax Court.