v2495-5

^iii

^

No. 11,718

IN THE

United States Circuit Court of Appeals

For the Ninth Circuit

Bank of America National Trust

AND Savings Association (a national

banking association),

Appellant,

vs.

United States of America,

Appellee.

APPELLANT'S OPENING BRIEF.

George H. Koster,

300 Montgomery Street, San Francisco, California,

Counsel for Appellant.

FILED

iv,MK 1 a 1948

PAUL P. O BRIEN. CURK

PXXItAXr-WiiBB PuNTmo Co.. Baw Fbanciioo

---

archive.org Volume Name: govuscourtsca9briefs2495

Volume: http://archive.org/stream/govuscourtsca9briefs2495

Document Link: http://archive.org/stream/govuscourtsca9briefs2495#page/n4/mode/1up

Top Keywords (auto-generated):

depreciation, tax, commissioner, returns, deduction, allowed, 1932, 1935, taxpayer, revenue, agents, section, basis, deductions, income

Top Key Phrases (auto-generated):

internal revenue, income tax, virginian hotel, section 113, hotel corporation, tax returns, depreciation deduction, tax benefit, 1935 inclusive, tax liability, treasury department, excessive depreciation, depreciation deducted, tax laws, december 31

Document Status: UGLY