v2891-839

Nos. 14339-14342

In the United States Court of Appeals

for the Ninth Circuit

United .States of America, appellant

Dagmar S. Cooke, appellee

United States of America, appellant

Philip E. Spalding, appellee

United States of America, appellant

Sophie JiyDD Cooke, appellee

United States of America, appellant

Muriel How att Cooke, appellee

APPEAL FROM THE UNITED STATES DISTRICT COURT

FOR THE DISTRICT OF HAWAII

BRIEF FOR THE UNITED STATES

1. BRIAN HOLLAND,

Assistant Attorney General.

ELLIS N. SLACK*

hilbert p. ZARKY,

DAVID O. WALTER,'

Special Assistants to the Attorney General.

riLEID

NUV2(1954

PAUL P. O'BRIEN.

CLERK

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archive.org Volume Name: govuscourtsca9briefs2891

Volume: http://archive.org/stream/govuscourtsca9briefs2891

Document Link: http://archive.org/stream/govuscourtsca9briefs2891#page/n838/mode/1up

Top Keywords (auto-generated):

income, life, section, property, trust, tax, 161, fiduciary, code, revenue, cooke, wife, tenant, persons, district

Top Key Phrases (auto-generated):

section 161, life tenant, revenue code, internal revenue, life tenants, income tax, 1952 ed., unascertained persons, income accumulated, trust including, life interest, fiduciary capacity, cooke limited, capital gains, appendix infra

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