Parkside, Inc. And Beaconcrest, Inc. v. Commissioner of Internal Revenue

571 F.2d 1092

78-1 USTC P 9147

PARKSIDE, INC. and Beaconcrest, Inc., Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 75-2893.

United States Court of Appeals,

Ninth Circuit.

Dec. 2, 1977.

Susan Long (argued), Bellevue, Wash., for petitioners-appellants.

Leonard J. Henzke, Jr. (argued), of Dept. of Justice, Washington, D. C., for respondent-appellee.

On Appeal from the Decision of the United States Tax Court.

Before CHOY and KENNEDY, Circuit Judges, and PREGERSON,* District Judge.

CHOY, Circuit Judge:

1

The Commissioner of Internal Revenue (Commissioner) issued deficiency…