Filed: Dec. 21, 1976
Latest Update: Feb. 22, 2020
Summary: 545 F.2d 1259 77-1 USTC P 9132 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 DUN
Summary: 545 F.2d 1259 77-1 USTC P 9132 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 DUNI..
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545 F.2d 1259
77-1 USTC P 9132
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.
PER CURIAM:
1
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.
