Case Name: HYDROMETALS, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1973-11-09
Citations: 485 F.2d 1236
Docket Number: No. 73-2591
Parties: HYDROMETALS, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 485
Pages: 1236–1237

Head Matter:
HYDROMETALS, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 73-2591
Summary Calendar.
United States Court of Appeals, Fifth Circuit.
Nov. 9, 1973.
J. W. Bullion, Buford P. Berry, Dallas, Tex., for petitioner-appellant.
Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Jonathan S. Cohen, Tax. Div., Dept. of Justice, Lawrence B. Gibbs, Acting Chief Counsel, Michael B. Frosch, Int. Rev. Service, William S. Estabrook, III, Tax. Div., Dept. of Justice, Washington, D. C., K. Martin Worthy, Chief Counsel, Int. Rev. Service, W. B. Riley, Regional Counsel, W. J. Blackshear, Atty., Dallas, Tex., for respondent-appellee.
Before'THORNBERRY, GOLDBERG and RONEY, Circuit Judges.
Rule 18, 5 Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Company of New York et al., 5 Cir. 1970, 431 F.2d 409, Part I.

Opinion:
PER CURIAM:
Upon consideration of the briefs and record, we affirm on the findings and opinion of the Tax Court.