v2780-1019

No. 13,645

IN THE

United States Court of Appeals

For the Ninth Circuit

V

United States of America,

Appellant,

vs.

Delphine Rosalie Koshland, Execu-

trix of the Estate of Emelie Cerf

Koshland, Deceased,

Appellee.

On Appeal from the United States District Court

for the District of Oregon.

BRIEF FOR THE UNITED STATES.

1. Brian Holland,

Aptistftst Attorney Oeneral,

Ellis N. Slack,

1. 1. Prescott,

Walter Akerman, Jr.,

Special Assistants to the Attorney General,

Attorneys for Appellant,

Henry L. Hess,

United States Attorney,

Donald W. McEwen, FILED

Assistant United States Attorney.

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Top Key Phrases (auto-generated):

net operating, operating loss, section 122, mayflower hotel, decedent sustained, loss deduction, gross income, loss carry, net income, internal revenue, exceptions additions, december 31, section 23, preceding taxable, hotel building

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