v2915-453

No. 14559

In the United States Court of Appeals

for the Ninth Circuit

Emil Usibelli and Rose P. Usibelli, petitioners,

Commissioner of Internal Revenue, respondent

ON PETITION FOR REVIEW OF THE DECISIONS OF TEE TAX

COURT OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

1. .BR^AN HOLiLAND.

Assistant Attorney General.

ELLIS k. SLACK,

LEE A. JACKSON,

ROBERT B. ROSS,

Special Assistants to the

Attorney General.

I 1' ' hmmi IMOT Lj^

---

archive.org Volume Name: govuscourtsca9briefs2915

Volume: http://archive.org/stream/govuscourtsca9briefs2915

Document Link: http://archive.org/stream/govuscourtsca9briefs2915#page/n452/mode/1up

Top Keywords (auto-generated):

coal, contract, government, taxpayer, contractor, interest, termination, army, depletion, emil, economic, work, mineral, mine, commissioner

Top Key Phrases (auto-generated):

economic interest, contracting officer, internal revenue, revenue code, gross income, percentage depletion, emil usibelli, depletion allowance, coal mining, tax payer, section 23, net income, mining operations, mine coal, income derived

Document Status: UGLY