v2810-655

No. 13,503

IN THE

United States Court of Appeals

For the Ninth Circuit

GiuLio Particelu,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

Estate of Eletta Particelli, Deceased,

Arthur Guerrazzi, Executor,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

On Review of The Tax Court of the United States.

PETITIONERS' OPENING BRIEF.

Valentine Brookes,

Arthur H. Kent,

1720 Mills Tower, Sail^AiiJiSco 4, California.

Attorneys for ^Mtvioners.

8961 - e /w

---

archive.org Volume Name: govuscourtsca9briefs2810

Volume: http://archive.org/stream/govuscourtsca9briefs2810

Document Link: http://archive.org/stream/govuscourtsca9briefs2810#page/n654/mode/1up

Top Keywords (auto-generated):

petitioner, wine, tax, price, contract, 2d, ceiling, gallon, winery, cents, dumbra, tiara, commissioner, written, prices

Top Key Phrases (auto-generated):

written contract, ceiling price, peti tioner, john dumbra, contract bottling, ceiling prices, fair market, ceiling price., bottling method, internal revenue, escrow instructions, tiara products, prices ranging, 2d 385, written contract.

Document Status: UGLY