v2546-71

Document Title Page

No. 12019

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

Harry C. Westover, United States Collector of Internal

Revenue, Sixth Collection District of California, and

United States of America,

Appellants,

vs.

Agnes F. Smith,

Appellee.

Appeal From the District Court of the United States

for the Southern District of California,

BRIEF FOR THE APPELLANTS.

Theron Lamar Caudle,

Assistant Attorney General.

Ellis N. Slack,

Robert N. Anderson,

Homer R. Miller,

Special Assistants to the Attorney General.

James M. Carter,

United States Attorney.

George M. Bryant,

Assistant United States Attorney.

Edward H. Mitchell,

Assistant Unitci States Attorney.

Parker & Company, Law Priatars, Los Angeles. Phone TR. 5206.


archive.org Volume Name: govuscourtsca9briefs2546

Volume: http://archive.org/stream/govuscourtsca9briefs2546

Document Link: http://archive.org/stream/govuscourtsca9briefs2546#page/n70/mode/1up

Top Keywords (auto-generated):

capital, gain, taxpayer, income, exchange, stock, commissioner, property, 2d, section, contract, payments, tax, logan, basis

Top Key Phrases (auto-generated):

fair market, internal revenue, capital gain, revenue code, capital gains, section 111, ordinary income, contractual right, ordinary income., complete liquidation, ascertainable fair, section 115, capital assets, capital asset, income tax

Document Status: UGLY