v3357-529

Nos. 20, 159-20, ITU

IN THE UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

COMMISSIONER OF INTERNAL REVENUE,

Petitioner

SEABOARD FINANCE COMPANY,

SEABOARD FINANCE CCMPAM , TRANSFEREE,

SEABOARD FINANCE COMPANY OF LYNWOOD,

SEABOARD FINANCE CCMPANY OF MONTEREY,

SEABOARD FINANCE COMPANY OF NORTHERN CALIFORNIA,

SEABOARD FINANCE CCMPANY OF COLORADO SPRINGS,

SEABOARD FINANCE COMPANY OF DENVER, TWO,

SEABOARD FINANCE COMPANY OF DENVER, THREE,

SEABOARD FINANCE COMPANY OF DENVER, FOUR,

SEABOARD FINANCE CCM'ANY OF DENVER, FIVE,

SEABOARD FINANCE C(MPANY OF PUEBLO, TWO,

SEABOARD FINANCE COMPANY OF CONNECTICUT, INC.,

SEABOARD FINAHCE CCIPANY (IDAHO) ,

SEABOARD FINANCE CCMPAM OF TERRE HAUTE, INC..

SEABOARD FINANCE COMPANY, INC. (MASSACHUSETTS),

SEABOARD FINANCE CCMPANY OF FLINT,

SEABOARD FINANCE COMPANY, ET AL. ,

COMMISSIONER OF INTERNAL REVENUE,

Respondents

Petitioners

FILED

ON PETITIONS FOR REVIEW OF THE DECISIONS OF THE

TAX COURT OF THE UNITED STATES FRANK H. SCHMID. CLERK

BRIEF FOR THE COMMISSIONER

RICHARD M. ROBERTS,

Acting Assistant Attorney General .

MEYER ROTHWACKS,

DAVID 0. WALTER,

RALPH A. MUOIO,

Attorneys ,

Department of Justice ,

Washington, D.C. 20³⁰ .

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archive.org Volume Name: govuscourtsca9briefs3357

Volume: http://archive.org/stream/govuscourtsca9briefs3357

Document Link: http://archive.org/stream/govuscourtsca9briefs3357#page/n528/mode/1up

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