v2856-387

No. 14152

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

Dwight A. Ward and Hanna P. Ward,

Petitioners,

vs.

Commissioner of Internal Revenue,

Respondent.

On Petition to Review Decisions of the Tax Court of the

United States.

BRIEF FOR PETITIONERS.

1. Calder Mackay,

Arthur McGregor,

Adam Y. Bennion,

Richard N. Mackay,

Stafford R. Grady,

523 West Sixth Street,

Los Ang-eles 14, California,

Attorneys for Petitioners.

AUL P. O'BRIC

OUtRK

Parker & Son, Inc.,' Law Printers, Los Angeles. Phoue MA. 6-9171.

---

archive.org Volume Name: govuscourtsca9briefs2856

Volume: http://archive.org/stream/govuscourtsca9briefs2856

Document Link: http://archive.org/stream/govuscourtsca9briefs2856#page/n386/mode/1up

Top Keywords (auto-generated):

petitioner, tax, paid, business, 1946, petitioners, income, seeley, revenue, internal, graham, code, property, brothers, services

Top Key Phrases (auto-generated):

internal revenue, revenue code, sales proceeds, fee paid, services rendered, section 23, purchase price, peti tioner, non business, fair market, expenses incurred, cash basis, unsuccessful attempt, selling commissions, receiver allen

Document Status: UGLY