v3224-654

Document Title Page

No. 17,986

In the United States Court of Appeals

for the Ninth Circuit

Austin Clapp and Gloria Clapp, petitioners

Commissioner of Internal Revenue, respondent

Stuart R. Clapp and Virginia M. Clapp,

petitioners

Commissioner of Internal Revenue, respondent

On Petition for Review of the Decisions of the

Tax Court of the United States

BRIEF FOR THE RESPONDENT

Louis F. Oberdorfer,

Assistant Attorney General.

Lee A. Jackson,

David 0. Walter,

Ralph A. Muoio,

Attorneys,

Department of Justice,

Washington 25, D. C.


archive.org Volume Name: govuscourtsca9briefs3224

Volume: http://archive.org/stream/govuscourtsca9briefs3224

Document Link: http://archive.org/stream/govuscourtsca9briefs3224#page/n653/mode/1up

Top Keywords (auto-generated):

commissioner, 2d, tax, loss, sand, casualty, property, doc, beach, clapp, taxpayers, business, market, immediately, 165

Top Key Phrases (auto-generated):

casualty loss, internal revenue, revenue code, property immediately, fair market, entire business, 1958 ed., treasury regulations, taxpayers amounted, tax 1954, sand immediately, revenue respondent, loss sustained, income tax, heavy rains

Document Status: UGLY