v1852-333

IN THE

United States Circuit Court of Appeals

FOR THE NINTH CIRCUIT, 3

Docket No 7497

OSCAR LAWLER and ROBERT E. ROSS,

as Executors of the Last Will and Testament

of ERSKINE M. ROSS, deceased,

Petitioners,

vs

COMMISSIONER OF INTERNAL REVENUE,

Respondent

BRIEF AMICUS CURIAE

Submitted by:

RAYMOND H. BERRY,

ARTHUR L, EVELY,

RALPH W. BARBIER,

1000 Penobscot Building,

Detroit, Michigan.

)ecembcr 21, 1934. JAM ^7 g^',

INTERSTATE BRIEF 81 RECORD CO., BOYER BLDO., DETROIT

---

archive.org Volume Name: govuscourtsca9briefs1852

Volume: http://archive.org/stream/govuscourtsca9briefs1852

Document Link: http://archive.org/stream/govuscourtsca9briefs1852#page/n332/mode/1up

Top Keywords (auto-generated):

tax, section, income, 44, revenue, installment, 1928, obligations, property, death, congress, taxpayer, application, estate, retroactive

Top Key Phrases (auto-generated):

section 44, installment obligations, internal revenue, income tax, obligations acquired, retroactive application, installment basis, stallment obligations, purchase price, tax payer, sixteenth amendment, section 212, reve nue, obligations arising, fifth amendment

Document Status: UGLY