Case Name: HARBOR PLYWOOD CORPORATION, a Corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1951-03-16
Citations: 187 F.2d 734
Docket Number: No. 12660
Parties: HARBOR PLYWOOD CORPORATION, a Corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 187
Pages: 734–734

Head Matter:
HARBOR PLYWOOD CORPORATION, a Corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 12660.
United States Court of Appeals Ninth Circuit.
March 16, 1951.
Warren A. Doolittle, Seattle, Wash., for petitioner.
Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, Harry Baum and Harry Marselli, Sp. Assts. to Atty. Gen., for respondent.
Before McALLISTER and ORR, Circuit Judges, and GOODMAN, District Judge.
Sixth Circuit, sitting by special designation.

Opinion:
PER CURIAM.
The decision of the Tax Court is affirmed for the reasons stated by said Tax Court in its opinion reported in 14 T. C. 158.