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Newton Insert Company, Transferor, and Tridair Industries, Transferee v. Commissioner of Internal Revenue , 545 F.2d 1259 ( 1976 )


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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.

    2

    Affirmed.