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COAST COIL COMPANY v. COMMISSIONER OF INTERNAL REVENUE

No. 23909.

422 F.2d 402 (1970)

COAST COIL COMPANY, Respondent, v. COMMISSIONER OF INTERNAL REVENUE, Petitioner.

United States Court of Appeals, Ninth Circuit.

March 5, 1970.

Attorney(s) appearing for the Case

Stanley Ruby (argued), Atty., Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., Dept. of Justice, K. Martin Worthy, Chief Counsel, IRS, Washington, D. C., for appellant.

Douglas W. Argue (argued), Gilbert Dreyfuss (argued), Los Angeles, Cal., for appellee.

Before BROWNING and ELY, Circuit Judges, and BYRNE, District Judge.

PER CURIAM:

The judgment is affirmed upon the basis of the Tax Court's opinion, reported at 50 T.C. 528.

ELY, Circuit Judge (dissenting):

I respectfully dissent. Neither the argument of the respondent nor the carefully written opinion of the Tax Court convinces me that Congress was, when it enacted section 337, ignorant of, or blind to, the difference between "installment obligations" and "accounts receivable." When...

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