Court of Appeals for the Ninth Circuit April 25, 1980, 77-3986 (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.