v2961-1171

NO. 15031

United States

COURT OF APPEALS

for the Ninth Circuit

Estate of HERBERT B. MILLER, Deceased, UNITED

STATES NATIONAL BANK OF PORTLAND,

(Oregon), Administrator, d.b.n., c.ta..

Petitioner,

vs.

COMMISSIONER OF INTERNAL REVENUE,

Respondent.

PETITIONER'S OPENING BRIEF

Petitions to Review the Decisions oi the Tax Court

oi the United States.

McCarty, Swindells, Miller 85 McLaughlin,

David S. Pattullo, _

William Miller, r^ I i-^

Portland 4, Oregon, 1 '"^

For Petitioner.

CHARLES K^RICE JIJN -"i 1Bb6

Acting Asst. Attorney General;

Lee a. Jackson,

Tax Division, Dept. of Justice, PAUL P. O'BRIEN, Cl

Washington 25, D. C,

For Respondent.

STEVENS-NESS LAW PUB. CO.. PORTLAND. ORE. 5-56

---

archive.org Volume Name: govuscourtsca9briefs2961

Volume: http://archive.org/stream/govuscourtsca9briefs2961

Document Link: http://archive.org/stream/govuscourtsca9briefs2961#page/n1170/mode/1up

Top Keywords (auto-generated):

notes, miller, portland, petitioner, indebtedness, capi, underlying, tax, tal, stock, sham, revenue, respondent, participants, paint

Top Key Phrases (auto-generated):

miller paint, internal revenue, capi tal, william miller, _ william, using indebtedness, though earned, taxable dividend, tal stock, talized considering, tal investment, swindells miller, stevens ness, sistently treated, revenue respondent.

Document Status: UGLY