v2792-501

No. 13,804

In the United States Court of Appeals

for the Ninth Circuit

Commissioner of Internal Revenue, petitioner,

Edward D. Sultan, respondent.

Commissioner of Internal Revenue, petitioner,

Olga L. Sultan, respondent.

ON PETITIONS FOR REVIEW OF THE DECISIONS OF THE TAX

COURT OF THE UNITED STATES

BRIEF FOR THE PETITIONER

1. BRIAN HOLLAND,

Assistant Attorney General.

ELLIS N. SLACK,

LEE A. JACKSON,

JOSEPH F. GOETTEN,

Special Assistants to the Attorney General.

---

archive.org Volume Name: govuscourtsca9briefs2792

Volume: http://archive.org/stream/govuscourtsca9briefs2792

Document Link: http://archive.org/stream/govuscourtsca9briefs2792#page/n500/mode/1up

Top Keywords (auto-generated):

partnership, trust, taxpayer, income, partner, tax, sultan, interest, business, capital, property, special, edward, partners, trustees

Top Key Phrases (auto-generated):

limited partner, sultan trust, special partner, internal revenue, partner ship, donee trust, tax payer, trust property, taxpayer settlor, trust indenture, revenue code, paragraph lettered, owner contributor, marie hilda, hilda cohen

Document Status: UGLY