v1876-839

R*

Ko. 7464

In the United States Circuit Court of

Appeals for the Ninth Circuit

Charles L. Childers, petitioner

Commissioner of Internal Revenue, respondent

ON PETITION FOR REVIEW OF DECISION OF THE UNITED

STATES BOARD OF TAX APPEALS

BKIEF FOR THE RESPONDENT

FKANK J. WIDEMAN,

Assistant Attorney Oeneral.

SEWALL KEY,

JOHN MacC. HUDSON,

LOUISE FOSTER,

Special Assistwnts to the Attorney (feneral.

---

archive.org Volume Name: govuscourtsca9briefs1876

Volume: http://archive.org/stream/govuscourtsca9briefs1876

Document Link: http://archive.org/stream/govuscourtsca9briefs1876#page/n838/mode/1up

Top Keywords (auto-generated):

district, irrigation, petitioner, tax, public, governmental, 2d, essential, income, commissioner, water, taxation, functions, employee, compensation

Top Key Phrases (auto-generated):

irrigation district, essential governmental, imperial irrigation, political subdivision, income tax., gov ernmental, title 26, services rendered, italics supplied., irri gation, governmental functions, governmental functions., governmental function, federal income, treasury regulations

Document Status: UGLY