v2965-411

Document Title Page

No. 15062

United States

COURT OF APPEALS

for the Ninth Circuit

HUGH H. EARLE, Former Collector of Internal Reve-

nue for the District of Oregon,

Appellant,

ANGELA MacEVOY, WOODLAW, OTIS O. JAMES

and STEPHEN W. MATTHIEU, Executors of the

Estate of G. T. Woodlaw, Deceased,

Appellees.

On Appeal from the Judgment of the United States

District Court for the District of Oregon

APPELLEES' BRIEF

Charles K. Rice,

Assistant Attorney General,

Lee a. Jackson,

    1. Prescott,

Louise Foster,

Attorneys,

Department of Justice,

Washington 25, D. C,

Clarence E. Luckey,

United States Attorney,

Victor E. Harr,

Assistant United States Attorney,

Attorneys for Appellant. AUG 2? 1356

George W. Mead,

Stephen W. Matthieu, PAUL P. O'BRIEN. CL1

Attorneys for Appellees.

STEVENS-NESS LAW PUB. CO.. PORTLAND. ORE. 8-56

FILE


archive.org Volume Name: govuscourtsca9briefs2965

Volume: http://archive.org/stream/govuscourtsca9briefs2965

Document Link: http://archive.org/stream/govuscourtsca9briefs2965#page/n410/mode/1up

Top Keywords (auto-generated):

corporation, distribution, f2d, business, woodlaw, liquidation, commissioner, stock, dividend, liquidate, district, colonel, tax, corporate, capital

Top Key Phrases (auto-generated):

colonel woodlaw, section 115, sole stockholder, pro rata, taxable dividend., essentially equivalent, circle theater, woodlaw investment, clearly erroneous., capital assets., partial liquidation, legitimate business, internal revenue, factual determination, commis sioner

Document Status: UGLY