v2657-955

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 BE VIEW OF THE DECISIONS OF THE

TAX COUBT OF THE UNITED STATES

BRIEF FOR THE PETITIONER

THERON LAMAR CAUDLE,

Assistant Attorney General.

ELLIS N. SLACK,

HILBERT P. ZARKY,

Special Assistants to the Attorney General.


archive.org Volume Name: govuscourtsca9briefs2657

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

Document Link: http://archive.org/stream/govuscourtsca9briefs2657#page/n954/mode/1up

Top Keywords (auto-generated):

1913, earnings, tax, profits, march, accumulated, section, revenue, corporation, distribution, 115, deficit, february, dividends, taxable

Top Key Phrases (auto-generated):

section 115, profits accumulated, post 1913, pre 1913, internal revenue, 1913 earnings, tax free, earn ings, accumulated earnings, operating deficit, 1913 deficit, revenue code, 1913 operating, taxable dividends., subsequent earnings

Document Status: UGLY