Full text
THEODORE H. DAVIES & CO., LTD. & Subsidiaries v. COMMISSIONER OF INTERNAL REVENUE
Opinions in this case
- Opinion
- Majority — Per curiam
PER CURIAM:
The Tax Court succinctly and correctly analyzed and decided the issue below. Theo. H. Davies & Co. v. C. I. R., 75 T.C. 443 (1980). We adopt the opinion of that court.
AFFIRMED.