v3432-793

Document Title Page

iryn (

No. 21,138

IN THE UNITED STATES COUBT OF APPEALS

FOR THE NINTH CIRCUIT

ARMAND F. ROEERGE,

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

FILED

MAR 3 1967

WM. B LUCK. CLERK

WAR 8 '^37

MITCHELL ROCSOVIN,

Assistant Attorney General ,

LEE A. JACKSON,

GILBERT E. ANDREWS,

ROBERT H. SOLOMON,

Attorneys ,

Department of Justice ,

Washington, D..._C. 2030 .


archive.org Volume Name: govuscourtsca9briefs3432

Volume: http://archive.org/stream/govuscourtsca9briefs3432

Document Link: http://archive.org/stream/govuscourtsca9briefs3432#page/n792/mode/1up

Top Keywords (auto-generated):

property, taxpayer, gain, section, residence, tax, realized, exchange, commissioner, recognized, investment, street, code, loss, 35th

Top Key Phrases (auto-generated):

35th street, internal revenue, revenue code, gain realized, street seattle, section 1031, seattle disposal, income producing, capital gain, 195 code, term capital, section io31, section 1033, producing property, private corporation

Document Status: UGLY