Commissioner of Internal Revenue v. Western Construction Company
191 F.2d 401·40 A.F.T.R. (P-H) 1208·1951 U.S. App. LEXIS 4041
United States Court of Appeals for the Ninth CircuitSeptember 18, 195112806California45 words
Opinion
These cases were heard together in the Tax Court and a single opinion and decision rendered. They are here on the Commissioner’s petition to review. For the reasons given in the Tax Court’s opinion, 14 T.C. 453 , the decision of that court is affirmed.