v2903-601

No. 13,73 J

M trtie Winittti ^tatt^

Court of Appeals

Jfor tfje ^inti) Circuit

I A I TED STATES OF AMERICA,

Appellant,

RTHUR R. KINTNER and ^^ ^^

I rCE KINTNER, ^^ppeuees.

' ) APPEAL FROM THE UNITED STATES

DISTRICT COURT FOR THE DISTRICT

OF MONTANA

BRIEF FOR THE UNITED STATES

II. Brian Holland,

Assistant Attorney General.

Ei.Lis N. Slack,

Harry Baum,

Special A ssistan ts

to the Attorney (. /;, uii

I )ALrOX I'lERSON,

United States Attorney.

I I IS Brown, Jr.,

I ssistant United States Attorney.

HCKEE .t^^& PRINT

---

archive.org Volume Name: govuscourtsca9briefs2903

Volume: http://archive.org/stream/govuscourtsca9briefs2903

Document Link: http://archive.org/stream/govuscourtsca9briefs2903#page/n600/mode/1up

Top Keywords (auto-generated):

association, employees, section, corporation, trust, members, plan, partnership, 165, member, tax, requirements, income, doctors, taxpayer

Top Key Phrases (auto-generated):

section 165, internal revenue, revenue code, member doctors, predecessor partnership, net earnings, exclusive benefit, pension trust, doctor members, treasury regulations, pension plan, income tax, federal income, appendix infra, unincorporated association

Document Status: UGLY