v2837-123

No. 13932

I

United States

COURT OF APPEALS

for the Ninth Circuit

UNITED STATES OF AMERICA,

^ Appellant,

EBEN H. CARRUTHERS and NANCY

CARRUTHERS,

Appellees.

I

On Appeal from tie United States District Court for the

District of Oregon

Hon. Claude McColloch, District Judge

BRIEF FOR THE UNITED STATES

Henry L. Hess,

United States Attorney.

Victor E. Harr,

Assistant United States Attorney.

1. Brian Holland,

Assistant Attorney General.

Ellis N. Slack,

1. 1. Prescott,

John J. Kelley, Jr.,

Special Assistants to the

Attorney General.

STEVENS-NESS LAW PUB. CO.. PORTLAND, ORE. 11-23-S'^ 40

---

archive.org Volume Name: govuscourtsca9briefs2837

Volume: http://archive.org/stream/govuscourtsca9briefs2837

Document Link: http://archive.org/stream/govuscourtsca9briefs2837#page/n122/mode/1up

Top Keywords (auto-generated):

taxpayer, license, patents, patent, 2d, 1950, income, district, carruthers, capital, right, gain, tax, contract, taxpayers

Top Key Phrases (auto-generated):

internal revenue, 31 1950, tuna canning, taxpayer eben, 27 1950, term capital, revenue code, ordinary income, net income, inventions applications, gross receipts, exclusive license, capital gain, capital asset, canning industry

Document Status: UGLY