Opinion

Wagner Mills, Inc. v. Commissioner

530 F.2d 827 · Court of Appeals for the Eighth Circuit · Mar 17, 1976

Full text

WAGNER MILLS, INC. v. COMMISSIONER OF INTERNAL REVENUE

Opinions in this case

Opinion
Majority

ORDER OF AFFIRMANCE Upon a' careful consideration of the record, the briefs, and the arguments of the parties, the Court has concluded that the judgment of the Tax Court, unofficially reported at P—H Memo. T.C. ¶ 74—274, is based on findings that are not clearly erroneous, that no error of law appears, and that an opinion would have no precedential value. For these reasons, the judgment appealed from is hereby affirmed on the basis of the opinion of the Tax Court.