v3087-375

No. 16092

United States

COURT OF APPEALS

for the Ninth Circuit

STEVEN VOLOUDAKIS and KATHERINE

VOLOUDAKIS,

Petitioners,

vs.

COMMISSIONER OF INTERNAL REVE-

NUE,

Respondent.

APPELLANTS' OPENING BRIEF

Petition to Review a Decision oi the Tax Court

oi the United States.

FILED

McDannell Brown,

805 Equitable Building,

Portland 4, Oregon,

Attorney for Petitioners.

Charles K. Rice,

Assistant U. S. Attorney General,

Lee A Jackson, NUV - 6 1958'

Attorney,

Department of Justice, PAUL P. O'bHlciHi Cleri-

Washington 25, D. C.

Attorneys for Respondent.

STEVENS-NESS LAW PUB. CO.. PORTLAND, ORE. 10-58

---

archive.org Volume Name: govuscourtsca9briefs3087

Volume: http://archive.org/stream/govuscourtsca9briefs3087

Document Link: http://archive.org/stream/govuscourtsca9briefs3087#page/n374/mode/1up

Top Keywords (auto-generated):

lease, pacific, tax, assignment, property, lessee, sweeny, estate, ore, leasehold, term, entire, oregon, decision, petitioners

Top Key Phrases (auto-generated):

capital gains, leasehold estate, gains treatment, entire term, section 294, rental income, oregon supreme, internal revenue, estimated tax, 73 ore., ordinary income, leasehold interest, ap pellants, sublease rather, rental payments

Document Status: UGLY