v3053-793

Document Title Page

No. 15755

United States

COURT OF APPEALS

for the Ninth Circuit

MERRIMAN H. HOLTZ and HELENE TYROLL

HOLTZ,

Petitioners,

vs.

COMMISSIONER OF INTERNAL REVENUE,

Respondent.

PETITIONER'S BRIEF

Petition to Review a Decision of the Tax Court

of the United States

MoE M. ToNKON, j- I s r** jTN

1007 Public Service Building, IP I L C "-^

Portland, Oregon

For the Petitioners. j ?^pj 1 "x , ,j

Charles K. Rice,

Asst. U. S. Attorney General; r'/W4 -"" ' "^ ' '^'? Msfift.

Lee a. Jackson,

Atty., Department of Justice,

Washington 25, D. C,

For the Respondent.

STEVENS-NESS LAW PUB. CO., PORTLAND, ORE. 1-58


archive.org Volume Name: govuscourtsca9briefs3053

Volume: http://archive.org/stream/govuscourtsca9briefs3053

Document Link: http://archive.org/stream/govuscourtsca9briefs3053#page/n792/mode/1up

Top Keywords (auto-generated):

business, bad, debt, corporations, taxpayer, tax, 23, petitioner, section, loss, engaged, activities, revenue, financing, non

Top Key Phrases (auto-generated):

bad debt, business bad, section 23, non business, organizing financing, internal revenue, revenue code, debt loss, petitioner merriman, bad debts, debt deduction, wholly owned, period 1930, corpora tions, 1930 1950

Document Status: UGLY