v3448-117

No. 21795-A

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

Margaret C. Lowthian,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

PETITIONER'S OPENING BRIEF.

Adam Y. Bennion,

523 West 6th Street, FILED

Suite 828,

Los Angeles, Calif. 90014, r^nr g ju^/

Charles E. Burch, Jr.,

John B. Gregory, yVM. B. LUCK, CLERK

2101 First National Bank Bldg.,

San Diego, Calif. 92101,

Attorneys for Petitioner.

Parker & Son, Inc., Law Printers, Los Angeles. Phone MA. 6-9171.

OCTlitD':/

---

archive.org Volume Name: govuscourtsca9briefs3448

Volume: http://archive.org/stream/govuscourtsca9briefs3448

Document Link: http://archive.org/stream/govuscourtsca9briefs3448#page/n116/mode/1up

Top Keywords (auto-generated):

tax, petitioner, partnership, sbic, tc, property, interest, revenue, land, gain, 1956, freeland, participation, lmdc, internal

Top Key Phrases (auto-generated):

internal revenue, revenue code, petitioner margaret, partnership interest, limited partnership, concealed participation, title 26, income tax, code title, capital gain, san diego, respondent abused, normal criteria, inventory items, interlocking participation

Document Status: UGLY