Case Name: CSI HYDROSTATIC TESTERS, INC. and Subsidiaries, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1995-08-30
Citations: 62 F.3d 136
Docket Number: No. 94-41242
Parties: CSI HYDROSTATIC TESTERS, INC. and Subsidiaries, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
Judges: Before WISDOM, DUHÉ and BARKSDALE, Circuit Judges.
Reporter: Federal Reporter 3d Series
Volume: 62
Pages: 136–136

Head Matter:
CSI HYDROSTATIC TESTERS, INC. and Subsidiaries, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
No. 94-41242.
United States Court of Appeals, Fifth Circuit.
Aug. 30, 1995.
Jonathan S. Cohen, Special Lit. Counsel, Gary R. Allen, Loretta C. Argrett, Asst. At-tys. Gen., Tax Div., U.S. Dept, of Justice, David L. Jordan, Acting Chief Counsel, I.R.S., Washington, DC, for appellant.
Michael J. Rubin, Steven I. Klein, McGlin-chey, Stafford, Lang, New Orleans, LA, for appellees.
Before WISDOM, DUHÉ and BARKSDALE, Circuit Judges.

Opinion:
PER CURIAM:
The Commissioner of Internal Revenue appeals from the tax court's decision finding no deficiency in tax for the tax year 1987. We agree with the tax court's thorough opinion reported at 103 T.C. No. 21, 1994 WL 466342 (1994), and, finding that the Commissioner has not raised any arguments on appeal that were not adequately treated by the tax court, adopt that opinion and AFFIRM the judgment.