Filed: Apr. 24, 1987
Latest Update: Feb. 22, 2020
Summary: 815 F.2d 1265 59 A.F.T.R.2d (RIA) 87-1033 , 87-1 USTC P 9301 SALYER GRAIN AND MILLING COMPANY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 86-7445. United States Court of Appeals, Ninth Circuit. Argued and Submitted April 17, 1987. Decided April 24, 1987. James E. Merritt, Washington, D.C., for petitioner-appellant. David Pincus, Washington, D.C., for respondent-appellee. Appeal from a Decision of the United States Tax Court. Before GOODWIN, TANG a
Summary: 815 F.2d 1265 59 A.F.T.R.2d (RIA) 87-1033 , 87-1 USTC P 9301 SALYER GRAIN AND MILLING COMPANY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 86-7445. United States Court of Appeals, Ninth Circuit. Argued and Submitted April 17, 1987. Decided April 24, 1987. James E. Merritt, Washington, D.C., for petitioner-appellant. David Pincus, Washington, D.C., for respondent-appellee. Appeal from a Decision of the United States Tax Court. Before GOODWIN, TANG an..
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815 F.2d 1265
59 A.F.T.R.2d (RIA) 87-1033, 87-1 USTC P 9301
SALYER GRAIN AND MILLING COMPANY, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.
No. 86-7445.
United States Court of Appeals,
Ninth Circuit.
Argued and Submitted April 17, 1987.
Decided April 24, 1987.
James E. Merritt, Washington, D.C., for petitioner-appellant.
David Pincus, Washington, D.C., for respondent-appellee.
Appeal from a Decision of the United States Tax Court.
Before GOODWIN, TANG and THOMPSON, Circuit Judges.
ORDER
1
The decision of the Tax Court is affirmed substantially for the reasons stated by the Tax Court in its opinion in T.C.Memo. 1986-165. We do not consider the appellant's argument concerning the tax consequences of stock options because the point was never raised in the Tax Court.
