v3105-211

No. 16341

In the United States Court of Appeals

for the Ninth Circuit

Joe L. ScHMiTT, Jr., and Helen M. Schmitt,

PETITIONERS

Commissioner of Internal Revenue, respondent

On Petition for Review of the Decision of the

Tax Court of the United States

BRIEF FOR THE RESPONDENT

Charles K. Rice,

Assistant Attorney General.

Lee a. Jackson,

Robert N. Anderson,

George W. Beatty,

Attorneys,

Department of Justice,

Washington 25, D. C.

.rtwaM 1"**^

iU?Vl9 359

---

archive.org Volume Name: govuscourtsca9briefs3105

Volume: http://archive.org/stream/govuscourtsca9briefs3105

Document Link: http://archive.org/stream/govuscourtsca9briefs3105#page/n210/mode/1up

Top Keywords (auto-generated):

taxpayer, system, rights, 0, matic, exact, territorial, right, tax, 2d, franchise, patent, assignee, patents, unit

Top Key Phrases (auto-generated):

exact 0, 0 matic, matic system, substantial rights, franchise holders, wiring unit, section 117, internal revenue, territorial area, ordinary income, matic system., territorial franchise, revenue code, remington rand, district licenses

Document Status: UGLY