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JUN. 11, 1982

Theodore H. Davies and Co., Ltd. v. Comm.

DATED JUN. 11, 1982
DOCUMENT ATTRIBUTES
  • Case Name
    THEODORE H. DAVIES & CO., LTD. AND SUBSIDIARIES, Appellants v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
  • Court
    United States Court of Appeals for the Ninth Circuit
  • Docket
    No. 81-7583
  • Judge
    PER CURIAM
  • Cross-Reference
    75 T.C. 443
  • Parallel Citation
    82-2 U.S. Tax Cas. (CCH) P9441
    678 F.2d 1367
    CCH Dec. 37,503
  • Language
    English
  • Tax Analysts Electronic Citation
    1982 UST 4-73

Theodore H. Davies and Co., Ltd. v. Comm.

John E. McDermott, Coudert Bros., 200 Park Ave., New York, N. Y. 10166, for appellants. Jonathan S. Cohen, Department of Justice, Washington, D. C. 20530, for appellee.

Before: KENNEDY, ALARCON, and NELSON, Circuit Judges.

 

OPINION

 

 

The Tax Court succinctly and correctly analyzed and decided the issue below. Theo. H. Davies & Co. v. C. I. R., 75 T. C. 443 (1980). We adopt the opinion of that court.

AFFIRMED.

DOCUMENT ATTRIBUTES
  • Case Name
    THEODORE H. DAVIES & CO., LTD. AND SUBSIDIARIES, Appellants v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
  • Court
    United States Court of Appeals for the Ninth Circuit
  • Docket
    No. 81-7583
  • Judge
    PER CURIAM
  • Cross-Reference
    75 T.C. 443
  • Parallel Citation
    82-2 U.S. Tax Cas. (CCH) P9441
    678 F.2d 1367
    CCH Dec. 37,503
  • Language
    English
  • Tax Analysts Electronic Citation
    1982 UST 4-73
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