Western Credit Company, Inc., a Corporation v. Commissioner of Internal Revenue, 325 F.2d 1022

Western Credit Company, Inc., a Corporation v. Commissioner of Internal Revenue

325 F.2d 1022

| 9th Cir. | 1963

Check Treatment

325 F.2d 1022

64-1 USTC P 9207

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 petitoner.

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.

PER CURIAM.

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