Case Name: BIG "D" DEVELOPMENT CORPORATION, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1972-01-18
Citations: 453 F.2d 1365
Docket Number: No. 71-2929
Parties: BIG “D” DEVELOPMENT CORPORATION, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 453
Pages: 1365–1365

Head Matter:
BIG “D” DEVELOPMENT CORPORATION, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 71-2929
Summary Calendar.
United States Court of Appeals, Fifth Circuit.
Jan. 18, 1972.
Before THORNBERRY, MORGAN and CLARK, Circuit Judges.
Rule 18, 5th Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Co. of N. Y., 431 F.2d 409, Part I (5th Cir. 1970).

Opinion:
PER CURIAM:
The ruling of the Tax Court from which the present appeal is taken is based on findings of fact which are not clearly erroneous and without error in law. The Court has determined that an opinion would have no precedential value. Affirmed. See Local Rule 21.
. See NLRB v. Amalgamated Clothing Workers of America, 430 F.2d 966 (5th Cir. 1970).