v2506-275
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No. 11,795
In the United States Circuit Court of Appeals
for the Ninth Circuit
Estate of Isadore Zellerbach, Deceased, J. David
Zellerbach and Harold L. Zellerbach, Executors,
petitioners
Commissioner of Internal Revenue, respondent
ON PETITION FOB REVIEW OF THE DECISION OF THE TAX
COURT OF THE UNITED STATES
BRIEF FOR THE RESPONDENT
THERON LAMAR CAUDLE,
Assistant Attorney General.
SEW all key,
GEORGE A. STINSQN,
HELEN GOODNER,
Special Assistants to the Attorney General.
archive.org Volume Name: govuscourtsca9briefs2506
Volume: http://archive.org/stream/govuscourtsca9briefs2506
Document Link: http://archive.org/stream/govuscourtsca9briefs2506#page/n274/mode/1up
Top Keywords (auto-generated):
income, estate, section, 162, distribution, 1942, 1943, distributed, tax, code, trust, paid, legatees, commissioner, 2d
Top Key Phrases (auto-generated):
section 162, internal revenue, net income, revenue code, undistributed income, paid credited, income tax, probate code, legatee heir, becomes payable, partial distribution, income distributed, california probate, appendix infra, treasury regulations
Document Status: UGLY