Court of Appeals for the Ninth Circuit July 24, 1974, 73-1879 (Northwest Acceptance Corporation v. Commissioner of Internal Revenue)

OPINION

PER CURIAM:

In, this appeal from a decision of the Tax Court reported at 58 T.C. 836 the issue is whether certain contractual agreements entered into by the taxpayer with others for the use of equipment, constituted conditional sales contracts or leases.