v1773-191

No. 6987

In the United States Circuit Court of

Appeals for the Ninth Circuit

Walter M. Petitfils, petitioner

Commissioner of Internal Revenue, respondent

ON PETITION FOR REVIEW OF DECISION OF THE UNITED

STATES BOARD OF TAX APPEALS

BRIEF FOR THE RESPONDENT

SEWALL KEY,

JOHN H. McEVERS,

Special Assistants to the Attorney General.

1. 1. CHAREST,

General Counsel, Bureau of Internal Revenue,

JOHN E. MARSHALL,

Special Attorney, Bureau of Internal Revenue,

Of Co-unsel.

FILED

MAR 13 1833

PAUL f- O'BRIEN,

CLERK

---

archive.org Volume Name: govuscourtsca9briefs1773

Volume: http://archive.org/stream/govuscourtsca9briefs1773

Document Link: http://archive.org/stream/govuscourtsca9briefs1773#page/n190/mode/1up

Top Keywords (auto-generated):

petitfils, petitioner, property, stock, inc, confiserie, corporation, capital, transfer, lease, 1923, title, contract, commissioner, tax

Top Key Phrases (auto-generated):

petitfils inc., petitfils confiserie, capital stock, 150 shares, internal revenue, readily realizable, cor poration, realizable market, petitioner wrote, petitfils confiserie., perfectly clear, petit fils, 1923 petitioner, petitioner transferred, peti tioner

Document Status: UGLY