v3231-555

Document Title Page

No. 18,371

In the United States Court of Appeals

for the Ninth Circuit

Thomas Kerr and Barbara Kerr, petitioners

Commissioner of Internal Revenue, respondent

On Petition for Review of the Decision of te

Tax Court of the United States

BRIEF FOR THE RESPONDENT

Louis F. Oberdorfer,

Assistant Attorney General.

Lee a. Jackson,

Melva M. Graney,

Ralph A. Muoio,

Attorneys,

Department of Jicstice,

Washington 25, B.C.


archive.org Volume Name: govuscourtsca9briefs3231

Volume: http://archive.org/stream/govuscourtsca9briefs3231

Document Link: http://archive.org/stream/govuscourtsca9briefs3231#page/n554/mode/1up

Top Keywords (auto-generated):

stock, taxpayer, section, corporation, dividend, tax, helix, 2d, redemption, commissioner, distribution, 302, kerr, business, grain

Top Key Phrases (auto-generated):

kerr grain, section 302, essentially equivalent, section 318, internal revenue, section 304, sections 302, brother sister, 1954 code, pro rata, revenue code, 1958 ed., wholly owned, related sections, income tax

Document Status: UGLY