v2227-1073

Document Title Page

No. 9578

IN THE / 3

United States Circuit Court of Appeals

For the Ninth Circuit

    1. Martinus & Sons (a corporation),

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

PETITIONER'S OPENING BRIEF.

Philip G. Sheehy,

Bank of America Building, San Jose, California,

    1. Morrissey,

Doxsee Building, Redwood City, California

Attorneys for Petitioner.

FILED

SEP 7-1940

PAUL P. O'BRIEN,

LENK


archive.org Volume Name: govuscourtsca9briefs2227

Volume: http://archive.org/stream/govuscourtsca9briefs2227

Document Link: http://archive.org/stream/govuscourtsca9briefs2227#page/n1072/mode/1up

Top Keywords (auto-generated):

income, corporation, salaries, tax, petitioner, 1935, martinus, officers, paid, salary, deduction, decision, cash, section, business

Top Key Phrases (auto-generated):

income tax, net income, mutual life, martinus sons, life insurance, tax returns, 31 1935, massachusetts mutual, martinus family, undrawn salaries, treatment accorded, september 1935, petitioner corporation, officers salaries, october 31

Document Status: UGLY