v2422-321

Document Title Page

;s:; -(ir^c

No. 10940

IN THE

United States Circuit Court of Appeals

FOR THE NINTH CIRCUIT

Ethel Strickland Rogan, as Executrix of the Estate

OF Nat Rogan, Collector of Internal Revenue for the

Sixth District of California, Deceased,

Appellant,

vs.

Catherine B. Ferry, as Executrix of the Last Will and

Testament of Peter Ferry, Deceased,

Appellee.

TTpon Appeal from the District Court of the United States for the

Southern District of California, Central Division.

BRIEF FOR THE APPELLANT.

Sew all Key,

Acting Assistant Attorney General,

1. Prescott,

James P. Garland,

Special Assistants to the Attorney General.

Charles H. Carr,

United States Attorney,

Edward H. Mitchell,

Assistant United States Attorney.

United States Postoffice and

Courthouse Bldg., Los Angeles (12),

Parker & Company, Law Printers, Los^Angelee. Pbone TR. S206.

archive.org Volume Name: govuscourtsca9briefs2422

Volume: http://archive.org/stream/govuscourtsca9briefs2422

Document Link: http://archive.org/stream/govuscourtsca9briefs2422#page/n320/mode/1up

Top Keywords (auto-generated):

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Top Key Phrases (auto-generated):

internal revenue, estate tax, federal estate, gross estate, civil code, life insurance, insurance policies, community property, peter ferry, treasury regulations, property settlement, 80 1934, section 3772, section 161, regulations 80

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