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Salyer Grain and Milling Company, Petitioner-appellant, v. Commissioner of Internal Revenue Service, Respondent-appellee
United States Court of Appeals, Ninth Circuit. - 815 F.2d 1265
Argued and Submitted April 17, 1987.Decided April 24, 1987
James E. Merritt, Washington, D.C., for petitioner-appellant.
David Pincus, Washington, D.C., for respondent-appellee.
Appeal from a Decision of the United States Tax Court.
Before GOODWIN, TANG and THOMPSON, Circuit Judges.
ORDER
The decision of the Tax Court is affirmed substantially for the reasons stated by the Tax Court in its opinion in T.C.Memo. 1986-165. We do not consider the appellant's argument concerning the tax consequences of stock options because the point was never raised in the Tax Court.