v2657-701

Document Title Page

No. 12664

ftlmteb States

Court of Appeals;

for tfte iJintfj Circuit.

COMMISSIONER OF INTERNAL REVENUE,

Petitioner,

vs.

GRACE H. KELHAM, LEILA H. NEILL, ELLIS

  1. MOORE, HARRIET H. BELCHER, and

LILLIE S. WEGEFORTH,

Respondents.

Ixangcrtpt of &ecorb

Petitions to Review Decisions of the Tax Court

of the United States.

Phillips & Van Orden Co., 870 Brannan Street, Son Francisco, Calif.


archive.org Volume Name: govuscourtsca9briefs2657

Volume: http://archive.org/stream/govuscourtsca9briefs2657

Document Link: http://archive.org/stream/govuscourtsca9briefs2657#page/n700/mode/1up

Top Keywords (auto-generated):

income, tax, petitioner, trust, 1940, profits, spreckels, revenue, internal, commissioner, capital, earnings, shares, stock, calendar

Top Key Phrases (auto-generated):

internal revenue, income tax, net income, capital stock, san francisco, allegations contained, 1938 1939, trust certificates, voting trust, oceanic steamship, normal tax, profits accumulated, belief denies, december 31, tax liability

Document Status: UGLY