v3234-141

No. 18438

No. 18439 y/

United States

COURT OF APPEALS

lor the Ninth Circuit

CUMMINS DIESEL SALES OF ORE-

GON, INC., an Oregon corporation.

Plaintiff -Appellant,

vs.

UNITED STATES OF AMERICA,

Defendan t- Appellee .

ROBERT H. WILLS and LILLIAN

WILLS, husband and wife.

Plaintiffs- Appellants,

vs.

UNITED STATES OF AMERICA,

Defendant -Respondent.

y No. 18438

^ No. 18439

APPELLANT'S BRIEF

Appeals from the United States District Court for the

District of Oregon

George W. Mead,

1211 Public Service Building,

Portland 4, Oregon,

Attorney for Plaintiffs- Appellants.

STEVENS-NESS LAW PUB. CO.. PORTLAND. ORE.

2-63

II

---

archive.org Volume Name: govuscourtsca9briefs3234

Volume: http://archive.org/stream/govuscourtsca9briefs3234

Document Link: http://archive.org/stream/govuscourtsca9briefs3234#page/n140/mode/1up

Top Keywords (auto-generated):

earnings, wills, business, 1955, tax, 1956, nurse, corporation, finding, accumulated, taxable, paid, sales, income, 2d

Top Key Phrases (auto-generated):

accumulated earnings, earnings tax, accounts receivable, taxable income, retained earnings, fixed assets, trade accounts, tax imposed, internal revenue, accumulated taxable, 9th cir., young motor, watkins motor, unreasonable accumulation, salary paid

Document Status: UGLY