v2323-993

No. 10202

In the United States Circuit Court of Appeals

for the Ninth Circuit

Com MISSION RK of Inti^Rnal Revenue, petitioni-ir

Stimson Mill Company, respondent

ON PKTn I OS FOR RIIVIFAV OF THF DtlOfttlON OF THE UNITED

STATED TiOARI) OF TAX APPEAfj^^

BRIEF FOR THE PETITIONEE

SAMUEL 0. CLARK, Jr.,

Assistant Attor)'''i fU')h--o'

SEWALL KEY,

ARTHUR A. ARMSTRONG,

Special Assistants to the Attorney Oeneral.

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Top Keywords (auto-generated):

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Top Key Phrases (auto-generated):

section 112, word property, property distributed, prop erty, legislative history, internal revenue, credit alliance, complete liquidation, complete cancellation, alliance corp., tax free, subsidiary corporation, stimson mill, sections 112, section 111

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