v2380-793

Document Title Page

No. 10556

In the

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For the Ninth Circuit

UNITED NATIONAL CORPORATION, a cor-

poration, Petitioner,

vs.

COMMISSIONER OF INTERNAL REVENUE,

Respondent.

On Petition for Review from the Tax Court of

the United States

BRIEF OF AMICUS CURIAE

Sullivan & Cromwell,

48 Wall Street,

New York, New York.

Amicus Curiae

Eustace Seligman,

William F. Kennedy,

Of Counsel.


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