v3203-785

No. 17015

In the United States Court of Appeals

for the Ninth Circuit

Raymond I. Smith, Inc., petitioner

Commissioner of Internal Revenue, respondent

On Petition for Review of the Decision of the

Tax Court of the United States

BRIEF FOR THE RESPONDENT

Abbott M. Sellers,

Acting Assistant Attorney General.

Lee a. Jackson,

Melva M. Graney,

Michael I. Smith,

Attorneys,

Department of Justice,

Washington 25, D. C.

---

archive.org Volume Name: govuscourtsca9briefs3203

Volume: http://archive.org/stream/govuscourtsca9briefs3203

Document Link: http://archive.org/stream/govuscourtsca9briefs3203#page/n784/mode/1up

Top Keywords (auto-generated):

taxpayer, section, earnings, tax, business, commissioner, corporation, profits, 2d, needs, income, 1954, taxable, lo, code

Top Key Phrases (auto-generated):

internal revenue, income tax, section 102, certiorari denied, revenue code, accumulated earnings, section 534, 1954 code, accumulate beyond, tax payer, section 533, mere holding, earn ings, appendix infra, sole stockholder

Document Status: UGLY