v2344-939
No. 10379
IN THE
United States Circuit Court of Appeals
FOR THE NINTH CIRCUIT
Nat Rogan, Collector of Internal Revenue for the Sixth
Internal Revenue Collection District of California,
Appellant,
vs.
The Starr Piano Company, Pacific Division, a corpora-
tion,
Appellee.
Upon Appeal from the District Court of the United States for the
Southern District of California.
BRIEF FOR APPELLEE.
A
Claude I. Parker,
John B. Milliken,
808 Bank of America Building, Los Angeles,
Counsel for Appellee.
r I L h D
J UN - 7)943
Parker & Baird Company, Law Printers, Los Angeles
geles
PAUL P. O '^KitN,
CLEKK
archive.org Volume Name: govuscourtsca9briefs2344
Volume: http://archive.org/stream/govuscourtsca9briefs2344
Document Link: http://archive.org/stream/govuscourtsca9briefs2344#page/n938/mode/1up
Top Keywords (auto-generated):
corporation, assets, merger, stock, subsidiary, realty, gennett, gain, liquidation, 2d, consolidation, corporate, section, commissioner, statutory
Top Key Phrases (auto-generated):
gennett realty, statutory merger, section 112, taxable gain, corporate entity, sub sidiary, non recognition, internal revenue, constituent corporations, consolidated corporation, section 113, cor poration, civil code, surviving corporation, parent corporation
Document Status: UGLY