Case Name: NEWTON INSERT COMPANY, Transferor, and Tridair Industries, Transferee, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1976-12-21
Citations: 545 F.2d 1259
Docket Number: No. 74-2501
Parties: NEWTON INSERT COMPANY, Transferor, and Tridair Industries, Transferee, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: Before DUNIWAY, CARTER and ANDERSON, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 545
Pages: 1259–1259

Head Matter:
NEWTON INSERT COMPANY, Transferor, and Tridair Industries, Transferee, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 74-2501.
United States Court of Appeals, Ninth Circuit.
Dec. 21, 1976.
Thomas R. Sheppard (argued), of Sheppard, Mullin, Richter & Hampton, Los Angeles, Cal., for petitioners-appellants.
Donald H. Olson, Atty. (argued), Tax Division, U. S. Dept, of Justice, Washington, D. C., for respondent-appellee.
Before DUNIWAY, CARTER and ANDERSON, Circuit Judges.

Opinion:
PER CURIAM:
This is an appeal from a decision of the Tax Court, reported at 61 T.C. 570 (1974). For the reasons stated by the Tax Court in its opinion, we affirm.
Affirmed.