Case Name: PLEASANTON GRAVEL COMPANY, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1978-07-21
Citations: 578 F.2d 827
Docket Number: No. 75-2730
Parties: PLEASANTON GRAVEL COMPANY, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 578
Pages: 827–827

Head Matter:
PLEASANTON GRAVEL COMPANY, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 75-2730.
United States Court of Appeals, Ninth Circuit.
July 21, 1978.
Paul E. Anderson (argued), San Francisco, Cal., for appellant.
M. Carr Ferguson, Asst. Atty. Gen. (argued), Washington, D. C., for appellee.
Before DUNIWAY, SNEED and TANG, Circuit Judges.

Opinion:
PER CURIAM:
The judgment of the Tax Court is affirmed for the reasons stated in the opinion of Judge Raum, 1975, 64 T.C. 510.
Affirmed.