Case Name: WARREN JONES COMPANY, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1980-04-25
Citations: 617 F.2d 536
Docket Number: No. 77-3986
Parties: WARREN JONES COMPANY, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 617
Pages: 536–536

Head Matter:
WARREN JONES COMPANY, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 77-3986.
United States Court of Appeals, Ninth Circuit.
April 25, 1980.
David E. Ketter, Seattle, Wash., for appellant.
Richard W. Perkins, Tax Div., Dept. of Justice, Washington, D. C., argued for appellee; M. Carr Ferguson, Tax Div., Washington, D. C., on brief.
Before GOODWIN and FERGUSON, Circuit Judges, and WILLIAMS, District Judge.
The Honorable Spencer M. Williams, United States District Judge for the Northern District of California, sitting by designation.

Opinion:
The judgment of the Tax Court is affirmed substantially for the reasons set forth in the decision of the Tax Court reported at 68 T.C. 837 (1977).