v2888-1281

No. 14249

IN THE

^niteb States

Court of appeals

FOR THE NINTH CIRCUIT

CHARLES F. DALLY and

SARAFRANCIS DALLY,

Appellants,

vs.

COMMISSIONER OF

INTERNAL REVENUE,

Appellee.

ON PETITION FOR REVIEW OF THE DECISION

OF THE TAX COURT OF THE UNITED STATES

REPLY BRIEF DF APPELLANTS

ARGUMENT

The argument of the Commissioner of Internal

Revenue is divided into two sections, the first being

the question as to whether or not the issues herein

presented were before the Tax Court and in the event

the issues were not presented can they be presented

here? It is evident that the issues were presented

---

archive.org Volume Name: govuscourtsca9briefs2888

Volume: http://archive.org/stream/govuscourtsca9briefs2888

Document Link: http://archive.org/stream/govuscourtsca9briefs2888#page/n1280/mode/1up

Top Keywords (auto-generated):

tax, respondent, presented, submission, revenue, principle, issues, internal, commissioner, certified, 34, 1943, utilities, taxpayer, sections

Top Key Phrases (auto-generated):

internal revenue, periodical estimates., paid ripened, certified periodical, 33 34, 32 33, unit ed, sections 41, sarafrancis dally, revenue recognizes, respondent quotes, rela tive, ref erence, properly apply, principle expressed

Document Status: UGLY