Case Name: WESTERN CREDIT COMPANY, Inc., a corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1963-09-24
Citations: 325 F.2d 1022
Docket Number: No. 18449
Parties: WESTERN CREDIT COMPANY, Inc., a corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 325
Pages: 1022–1022

Head Matter:
WESTERN CREDIT COMPANY, Inc., a corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 18449.
United States Court of Appeals Ninth Circuit.
Sept. 24, 1963.
Swanberg, Koby & Strope, and Randall Swanberg, Great Falls, Mont., for petitioner.
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Edward L. Rogers, and Jerome Fink, Attys. Dept. of Justice, Tax Division, Washington, D. C., for respondent
Before CHAMBERS, ORR and DUNIWAY, Circuit Judges.

Opinion:
PER CURIAM.
For the reasons stated in its opinion, 38 T.C. 979, the decision of the Tax Court is affirmed.