v3448-7

Document Title Page

No. 21795 X .'4/il^-

IN THE

United States Courtrf~^Appeals

FOR THE NINTH CIRCUIT

Estate of Eugene L. Freeland, Deceased, by Secu-

rity First National Bank, a national banking as-

sociation. Executor, and Vera Good Freeland, by

    1. Turrentine, Conservator,

Petitioners,

vs.

Commissioner of Internal Revenue,

Respondent.

PETITIONERS' OPENING BRIEF.

George T. Altman, tl I I C U

424 South Beverly Drive, qt) i jqc7

Beverly Hills, Calif. 90212, ^^^ ^ '^^^

Frank Kockritz, jj^^ q LUCK, CLERK

James W. Archer,

Gray, Gary, Ames & Frye,

14th Floor, Bank of America Bldg.,

San Diego, CaHf. 92101,

Attorneys for Petitioners.

Parker & Son, Inc., Law Printers, Los Angeles. Phone MA. 6-917L

'"'^7


archive.org Volume Name: govuscourtsca9briefs3448

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

Document Link: http://archive.org/stream/govuscourtsca9briefs3448#page/n6/mode/1up

Top Keywords (auto-generated):

partnership, tc, lake, murray, tax, freeland, property, land, gain, development, interest, option, lots, involved, entities

Top Key Phrases (auto-generated):

lake murray, san diego, sam berger, partner ship, lake murray., internal revenue, capital gain, todd tibballs, statistical abstract, revenue code, partnership interest, murray development, diego county, berger investment, tavares dep.

Document Status: UGLY