Case Name: COLOMBO CLUB INCORPORATED, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1971-10-04
Citations: 447 F.2d 1406
Docket Number: No. 25805
Parties: COLOMBO CLUB INCORPORATED, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 447
Pages: 1406–1406

Head Matter:
COLOMBO CLUB INCORPORATED, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 25805.
United States Court of Appeals, Ninth Circuit.
Oct. 4, 1971.
Robert L. Beery (argued), Anderson, Beery & Anderson, San Francisco, Cal., for appellant.
Steven Schwartz (argued), Joseph M. Howard, Elmer J. Kelsey, Wesley J. Filer, Dept, of Justice, Johnnie Walters, Asst. Atty. Gen., Tax Div., Washington, D. C., for appellee.
Before ELY and CARTER, Circuit Judges, and JAMESON, Senior restrict Judge.
The Honorable William J. Jameson, Senior United States District Judge for the District of Montana, sitting by designation.

Opinion:
PER CURIAM:
The decision of the Tax Court is affirmed upon the basis of the Tax Court opinion: Colombo Club, Inc. v. Commissioner, (1970), 54 T.C. 100.