v2805-843

No. 13417

In the United States Court of Appeals

for the Ninth Circuit

CoMMivSsiONER OF INTERNAL Re^nue, Petitioner

.

Rose J. Ltxde. Befn^oyidpnt

On Petition for Review of the Decision of the Tax Court

of the United States

BRIEF FOR THE PETITIONER

Charles 8. Lyon,

Assistant Attorney General.

Ellis N. Slack,

1. 1. Peescott,
2. 1. Post,

Special Assistants to the

Attorney (j^efal.

---

archive.org Volume Name: govuscourtsca9briefs2805

Volume: http://archive.org/stream/govuscourtsca9briefs2805

Document Link: http://archive.org/stream/govuscourtsca9briefs2805#page/n842/mode/1up

Top Keywords (auto-generated):

income, decedent, estate, section, tax, taxpayer, 2d, association, taxable, 126, property, proceeds, death, grapes, marketing

Top Key Phrases (auto-generated):

section 126, gross income, internal revenue, revenue code, estate tax, wine pools, ordinary income, bequest devise, capital gain, section 117, net proceeds, net income, fair market, cooperative marketing, dece dent

Document Status: UGLY