Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. SHERWOOD SWAN AND COMPANY, Ltd., et al., Respondents
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1965-11-08
Citations: 352 F.2d 306
Docket Number: No. 19627
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. SHERWOOD SWAN AND COMPANY, Ltd., et al., Respondents.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 352
Pages: 306–306

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. SHERWOOD SWAN AND COMPANY, Ltd., et al., Respondents.
No. 19627.
United States Court of Appeals Ninth Circuit.
Nov. 8, 1965.
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Edward L. Rogers, Attys., Dept, of Justice, Washington, D. C., for petitioner.
James F. Crafts, Jr., Orrick, Dahlquist, Herrington & Sutcliffe, San Francisco, Cal., for respondent.
Before HAMLEY, HAMLIN and DUNIWAY, Circuit Judges.

Opinion:
HAMLEY and DUNIWAY,
Circuit Judges:
The decision of The Tax Court is affirmed for the reasons stated by that court in its opinion reported at 42 T.C. 299.