Citation Codes Equivalent Citations citation codes Docket Number No. 74-2501. Attorney(S) Thomas R. Sheppard (argued), of Sheppard, Mullin, Richter Hampton, Los Angeles, , for petitioners- Donald H. Olson, (argued), Tax Division, U.S. of Justice, Washington, D.C., for respondent- Judges Benjamin Cushing Duniway J. Blaine Anderson See more information ... Smart Summary Please sign up to generate summary. NEWTON INSERT COMPANY, TRANSFEROR, AND TRIDAIR INDUSTRIES, TRANSFEREE, PETITIONERS-APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. PER CURIAM: This is an appeal from a decision of the Tax Court, reported at 61 T.C. 570 (1974). For the reasons stated by the Tax Court in its opinion, we affirm. Affirmed.