v2914-247
No. 14,549
In the
United States Court of Appeals
For the Ninth Circuit
Spencer Grant, Executor of the Last Will
and Testament of Blanche Kelleher
Grant, Deceased,
Plaintiff -Appellant and Appellee,
vs.
James G. Smyth, former Collector of
Internal Kevemie,
Defendant-Appellee and Appellant.
Closing Brief for Plaintiff -Appellant
and Appellee Spencer Grant
Appeals from the United States District Court for the Northern District
of California, Southern Division
Edgar T. Zook '^ ,^ fc,
Henry V. Colby
McKeon & Colby f//^ o 3 135o
310 Sansome Street
San Francisco 4, California
Attorneys for
Plaintiff-Appellant and Appellee
PARKER PRINTING COMPANY, ISO FIRST STREET. SAN FRANCISCO B
archive.org Volume Name: govuscourtsca9briefs2914
Volume: http://archive.org/stream/govuscourtsca9briefs2914
Document Link: http://archive.org/stream/govuscourtsca9briefs2914#page/n246/mode/1up
Top Keywords (auto-generated):
contracts, life, tax, single, grant, death, annuity, income, comparable, valuation, contract, estate, basis, table, survivorship
Top Key Phrases (auto-generated):
single life, life contracts, income tax, grant contracts, annuity contracts, death single, annuity contract, tax free, life expectancy, tax treatment, survivorship contracts, 160 399, estate tax, death contracts, revenue code
Document Status: UGLY