v2380-755

No. 10556

In the United States Circuit Court of Appeals

for the Ninth Circuit

United National Oorpokation, orpopvAtion,

petitioner

Commissioner of Internal Revenue, respondent

Oy PETITION FOR REVIEW OF THE DECISION OF THE TAJ

COURT OP THE UNITED STATES

BRIEF FOE THE RESPONDENT

SAMUEL 0. CLAKK, Jr.,

Assistant Attorney Oeneral.

SEW ALL KEY,

ROBERT N. ANDERSON,

1. HENRY KUTZ,

Special As.^isMvt^ fo thr iftnrmn General.

DEC2 0W4-

---

archive.org Volume Name: govuscourtsca9briefs2380

Volume: http://archive.org/stream/govuscourtsca9briefs2380

Document Link: http://archive.org/stream/govuscourtsca9briefs2380#page/n754/mode/1up

Top Keywords (auto-generated):

stock, profits, taxable, earnings, tax, corporation, murphey, commissioner, taxpayer, shares, preferred, distribution, dividend, income, accumulated

Top Key Phrases (auto-generated):

preferred stock, essentially equivalent, accumulated earnings, taxable dividend, section 115, taxable income, profits accumulated, sole stockholder, internal revenue, treasury regulations, tax free, taxable dividend., woods mach., taxpayer corporation, tax payer

Document Status: UGLY