Warren Jones Company v. Commissioner of Internal Revenue

617 F.2d 536 WARREN JONES COMPANY, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. No. 77-3986. United States Court of Appeals, Ninth Circuit. April 25, 1980. 1 Appeal from the Tax Court of the United States. 2 David E. Ketter, Seattle, Wash., for appellant. 3 Richard W. Perkins, Tax Div., Dept. of Justice, Washington, D. C., argued for appellee; M. Carr Ferguson, Tax Div., Washington, D. C., on brief. 4 Before GOODWIN and FERGUSON, Circuit Judges, and WILLIAMS, * District Judge. 5 The judgment of the Tax Court is affirmed substantially for the reasons set forth in the decision of the Tax Court reported at 68 T.C. 837 (1977). * The Honorable Spencer M. Williams, United States District Judge for the Northern District of California, sitting by designation