v2445-195

No. 11,322

IN THE

United States Circuit Court of Appeals

For the Ninth Circuit

United States of America,

Appellant,

vs.

HoMECREST Tract, Bank of America Na-

tional Trust and Savings Association,

Trustee,

Appellee.

On Appeal from the District Court of the United States

for the Northern District of California.

BRIEF FOR THE UNITED STATES.

Frank J. Hennessy,

United States Attorney,

1. 1. Licking,

Assistant United States Attorney,

Douglas W. McGregor,

Assistant Attorney General of the United States,

SeWALL KJET,

1. 1. Prescott,

Paul S. McMahon,

Special Assistants to the A ttorn ey Ge neral

of the United States.

AUG 8-1946

Fbbnatt-walsh PBiNxma Co., San Fbanoisoo rAul* rt O^BRIsNi

. OtERK

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Top Keywords (auto-generated):

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Top Key Phrases (auto-generated):

internal revenue, revenue code, association taxable, business trust, capital stock, section 166, salient features, homecrest tract, business enterprise., business enterprise, bene ficiaries, treasury regulations, section 3797, ordinary trust, commissioner 296

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