Case Name: FRANK HRUBETZ & CO., INC., Appellant, v. UNITED STATES of America, Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1976-09-03
Citations: 542 F.2d 512
Docket Number: No. 74-2263
Parties: FRANK HRUBETZ & CO., INC., Appellant, v. UNITED STATES of America, Appellee.
Judges: Before MOORE, KILKENNY and SNEED, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 542
Pages: 512–516

Head Matter:
FRANK HRUBETZ & CO., INC., Appellant, v. UNITED STATES of America, Appellee.
No. 74-2263.
United States Court of Appeals, Ninth Circuit.
Sept. 3, 1976.
Rehearing and Rehearing En Banc Denied Oct. 28, 1976.
George M. Joseph (argued), Portland, Or., for appellant.
Wm. A. Friedlander (argued), Tax Div., Dept, of Justice, Washington, D. C., for appellee.
Before MOORE, KILKENNY and SNEED, Circuit Judges.
The Honorable Leonard P. Moore, Senior United States Circuit Judge for the Second Circuit, sitting by designation.

Opinion:
KILKENNY, Circuit Judge:
The facts in this case are fully delineated in the opinion of the district court in Frank Hrubetz & Co., Inc. v. United States, 412 F.Supp. 1033 (D.Or.1973). We hold that the findings of the court are not clearly erroneous and that it correctly applied the law to the facts. Accordingly, we affirm the judgment of the district court.