Case Name: COAST COIL COMPANY, Respondent, v. COMMISSIONER OF INTERNAL REVENUE, Petitioner
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1970-03-05
Citations: 422 F.2d 402
Docket Number: No. 23909
Parties: COAST COIL COMPANY, Respondent, v. COMMISSIONER OF INTERNAL REVENUE, Petitioner.
Judges: Before BROWNING and ELY, Circuit Judges, and BYRNE, District Judge.
Reporter: Federal Reporter 2d Series
Volume: 422
Pages: 402–403

Head Matter:
COAST COIL COMPANY, Respondent, v. COMMISSIONER OF INTERNAL REVENUE, Petitioner.
No. 23909.
United States Court of Appeals, Ninth Circuit.
March 5, 1970.
Stanley Ruby (argued), Atty., Dept, of Justice, Johnnie M. Walters, Asst. Atty. Gen., Dept, of Justice, K. Martin Worthy, Chief Counsel, IRS, Washington, D. C., for appellant.
Douglas W. Argue (argiied), Gilbert Dreyfuss (argued), Los Angeles, Cal., for appellee.
Before BROWNING and ELY, Circuit Judges, and BYRNE, District Judge.
Honorable William M. Byrne, United States Senior District Judge, Central District of California, sitting by designation.

Opinion:
PER CURIAM:
The judgment is affirmed upon the basis of the Tax Court's opinion, reported at 50 T.C. 528.