v2175-633

No. 9300

In the United States Circuit Court of Appeals

for the Ninth Circuit

Commissioner of Internal Revenue, petitioner

V,

Palmer, Stacy-Merrill, Inc., a Delaware C'orpora-

TION, respondent

ON PETITION FOR REVIEW OF DECISION OF THE UNITED STATES

BOARD OF TAX APPEALS

BEIEF FOR THE PETITIONER

SAMUEL O. CLARK, Jr.,

Assistant Attorney Oeneral.

sewall key,

berryman green,

Special Ass-istants to the Attorney Oeneral.

---

archive.org Volume Name: govuscourtsca9briefs2175

Volume: http://archive.org/stream/govuscourtsca9briefs2175

Document Link: http://archive.org/stream/govuscourtsca9briefs2175#page/n632/mode/1up

Top Keywords (auto-generated):

stock, taxpayer, preferred, dividends, revenue, 2d, certificates, fruit, interest, 23, regulations, tax, stat, corporation, art

Top Key Phrases (auto-generated):

preferred stock, treasury regulations, pre ferred, net income, computing net, section 23, regulations 86, preferred stock., interest paid, holding corp., ferred stock, divi dends, 564 revenue, van dyk, stock holders

Document Status: UGLY