v2666-377

Nos. 12,728-12,729

In the United States Court of Appeals

for the Ninth Circuit

ROLLINGWOOD CORPORATION, PETITIONER

V,

Commissioner of Internal Revenue, respondent

and

David D. Bohannon, petitioner

Commissioner of Internal Revenue, respondent

ON PETITIONS FOB BEVIEW OF THE DECISIONS OF THE TAX

COURT OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

THERON LAMAR CAUDLE,

Assistant Attorney General.

ELLIS N. SLACK,

1. 1. PRESCOTT,

CARLTON POX,

Special Assistants to the Attorney General.

---

archive.org Volume Name: govuscourtsca9briefs2666

Volume: http://archive.org/stream/govuscourtsca9briefs2666

Document Link: http://archive.org/stream/govuscourtsca9briefs2666#page/n376/mode/1up

Top Keywords (auto-generated):

houses, tax, taxpayer, business, property, rental, primarily, corporation, 2d, section, sales, revenue, gains, trade, capital

Top Key Phrases (auto-generated):

rollingwood corporation, section 117, internal revenue, word primarily, capital assets, capital gains, 1st sess., taxpayer primarily, world war, sales activities, tax payer, tax ayer, gains provisions, revenue code, capital gain

Document Status: UGLY