v3251-43

Document Title Page

No. 17,313

IN THE

United States Court of Appeals

For the Ninth Circuit

Francis L. Rooney and Irene Rooney,

Appellants,

United States of America,

Appellee.

On Appeal from the Judg-ment of the United States District Court

for the Northern District of California

BRIEF FOR THE APPELLEE

Louts F. Oberdorfer,

Assistant Attorney General.

Meyer Rothwacks,

Myron C. Baum,

Harold M. Seidel,

Attorneys, Department of Justice,

Washington 25, D. C.

Cecil F. Poole,

United States Attorney.

Richard L. Carico, -.

Assistant United states Attorney. MUu U l9ul

FILED

Washington 25, D. C.

^FANK H. SCHMID. arpn

PERNAU-WAL3H PRfNTING CO., SAN FRANCISCO, CALIFORNIA


archive.org Volume Name: govuscourtsca9briefs3251

Volume: http://archive.org/stream/govuscourtsca9briefs3251

Document Link: http://archive.org/stream/govuscourtsca9briefs3251#page/n42/mode/1up

Top Keywords (auto-generated):

income, taxpayers, section, corporation, 2d, tax, taxpayer, commissioner, controlled, crop, 1954, expenses, allocation, 482, clearly

Top Key Phrases (auto-generated):

section 482, net income, controlled taxpayer, section 45, central cuba, reflect income, internal revenue, wholly owned, owned corporation, income clearly, cuba sugar, code section, certiorari denied, treasury regulations, revenue code

Document Status: UGLY