v2657-1069

Document Title Page

No. 12664

In the United States Court of Appeals

for the Ninth Circuit

Commissioner of Internal Revenue, petitioner

Grace H. Kelham, Leila H. Neill, Ellis M. Moore,

Harriet H. Belcher, and Lillie S. Wegeforth,

respondents

ON PETITIONS FOB REVIEW OF THE DECISIONS OF THE TAX

COURT OF THE UNITED STATES

REPLY BRIEF FOR THE PETITIONER

THERON LAMAR CAUDLE,

Assistant Attorney General.

ELLIS N. SLACK,

HILBERT P. ZARKY,

Special Assistants to the Attorney G


archive.org Volume Name: govuscourtsca9briefs2657

Volume: http://archive.org/stream/govuscourtsca9briefs2657

Document Link: http://archive.org/stream/govuscourtsca9briefs2657#page/n1068/mode/1up

Top Keywords (auto-generated):

earnings, profits, capital, 1913, section, tax, corporation, distributions, 201, distribution, dividend, revenue, taxpayers, congress, accumulated

Top Key Phrases (auto-generated):

section 201, earned surplus, profits accumulated, section 115, current earnings, internal revenue, post 1913, taxable dividend., statutory definition, san francisco, operating deficit, neill ellis, moore harriet, kelham leila, amicus curiae

Document Status: UGLY