v3069-427

No. 15,950

United States Court of Appeals

For the Ninth Circuit

BiDART Bros., a corporation,

Appellant,

vs.

United States of America,

Appellee.

V

Appeal from the United States District Court for the

Southern District of California,

Northern Division.

Honorable Gilbert H. Jertberg, Judge.

APPELLANT'S OPENING BRIEF.

Conron, Heard & James,

Calvin H. Conron, Jr.,

7 Haberfelde Building Arcade,

Bakersfield, California,

Attorneys for Appellant.

noi* LuM i,m:Jf

PAUL P. (J :.,

PUBNATI-WAISH PRINTING CO., SAN FaANOISCO, CAUFOBNIA

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archive.org Volume Name: govuscourtsca9briefs3069

Volume: http://archive.org/stream/govuscourtsca9briefs3069

Document Link: http://archive.org/stream/govuscourtsca9briefs3069#page/n426/mode/1up

Top Keywords (auto-generated):

land, property, section, crop, business, estate, 117, crops, trade, capital, gains, treatment, growing, revenue, ordinary

Top Key Phrases (auto-generated):

section 117, capital gains, growing crops, internal revenue, leasehold estate, land tenure, gains treatment, unharvested crop, leased land, volume 97, treasury department, southern district, section 23, revenue code, regulation 111

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