9CHRIS / volumes / v1852 / v1852-445

v1852-445

Document Title Page

No. 7497

n the United States Circuit Court of

Appeals for the Ninth Circuity"

)scAR Lawler and Robert E. Ross, as Executors

OF THE Last Will and Testament of Erskine

  1. Ross, Deceased, petitioners

Commissioner of Internal Revenue, respondent

H PETITION FOR REVIEW OF DECISIONS OF THE UNITED

STATES BOARD OF TAX APPEALS

BRIEF FOR THE RESPONDENT

FRANK J. WIDEMAN,

Assistant Attorney General.

SEWAXL KEY,

FREDERICK W. DEW ART,

    1. POST,

Special Assistants to the Attorney General.

lU

archive.org Volume Name: govuscourtsca9briefs1852

Volume: http://archive.org/stream/govuscourtsca9briefs1852

Document Link: http://archive.org/stream/govuscourtsca9briefs1852#page/n444/mode/1up

Top Keywords (auto-generated):

property, installment, seller, buyer, income, sales, price, section, tax, basis, 44, payment, obligations, decedent, commissioner

Top Key Phrases (auto-generated):

section 44, purchase price, fair market, prop erty, initial payment, treasury regulations, installment obligations, 1st sess., section 212, reporting income, release price, deferred payment, title 26, payment sales, installment sales

Document Status: UGLY