v2506-275

Document Title Page

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No. 11,795

In the United States Circuit Court of Appeals

for the Ninth Circuit

Estate of Isadore Zellerbach, Deceased, J. David

Zellerbach and Harold L. Zellerbach, Executors,

petitioners

Commissioner of Internal Revenue, respondent

ON PETITION FOB REVIEW OF THE DECISION OF THE TAX

COURT OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

THERON LAMAR CAUDLE,

Assistant Attorney General.

SEW all key,

GEORGE A. STINSQN,

HELEN GOODNER,

Special Assistants to the Attorney General.


archive.org Volume Name: govuscourtsca9briefs2506

Volume: http://archive.org/stream/govuscourtsca9briefs2506

Document Link: http://archive.org/stream/govuscourtsca9briefs2506#page/n274/mode/1up

Top Keywords (auto-generated):

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Top Key Phrases (auto-generated):

section 162, internal revenue, net income, revenue code, undistributed income, paid credited, income tax, probate code, legatee heir, becomes payable, partial distribution, income distributed, california probate, appendix infra, treasury regulations

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