v2711-33

Document Title Page

No. 13,097

IN THE

United States Court of Appeals

For the Ninth Circuit

Charles A. Crispin and Alma B. Crispin,

Appellants^

vs.

United States of America,

Appellee.

Appeal from the United States District Court for the Northern

District of California, Southern Division.

APPELLANTS' OPENING BRIEF.

Arthur H. Kent,

Valentine Brookes,

1720 Mills Tower, San Francisco 4, California,

Attorneys for Appellants.

FILED

pro - R 195t

PAUL p. 0*BRIEN'

CLERt?


archive.org Volume Name: govuscourtsca9briefs2711

Volume: http://archive.org/stream/govuscourtsca9briefs2711

Document Link: http://archive.org/stream/govuscourtsca9briefs2711#page/n32/mode/1up

Top Keywords (auto-generated):

annuity, income, tax, contract, commissioner, section, employer, 2d, paid, employee, taxpayer, taxable, consideration, contributions, 1942

Top Key Phrases (auto-generated):

annuity contract, consideration paid, internal revenue, gross income, taxable income, tax free, revenue code, section 116, annuity contracts, commissioner 1945, section 23, 2d sess., 2d 121, personal services, code section

Document Status: UGLY