SPARKS NUGGET, INC. v. C. I. R.

No. 26504.

458 F.2d 631 (1972)

SPARKS NUGGET, INC., et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

April 6, 1972.


Attorney(s) appearing for the Case

Valentine Brookes (argued), Derek T. Knudsen, Richard A. Wilson, of Brookes, Maier & Wilson, San Francisco, Cal., for petitioners-appellants.

Richard Farber (argued), Bennet N. Hollander, Meyer Rothwacks, Johnnie M. Walters, Asst. Atty. Gen., Washington, D. C., for respondent-appellee.

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


WILLIAM M. BYRNE, District Judge:

Appellants Sparks Nugget, Inc. (Sparks Nugget), and R. L. and Flora Graves (sometimes referred to as the Graves), taxpayers whose petitions for redetermination of the Commissioner's assessments of additional taxes were consolidated for trial, have appealed to this court to reverse the Tax Court's decision sustaining the said assessments. Jurisdiction to rule on the merits of this appeal has been conferred under Section 7482 of the...

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