v3225-811

i

No. 18178 and 18179

I United States

COURT OF APPEALS

for the Ninth Circuit

HARRISON E. SPANGLER and

MYRTLE B. SPANGLER,

Petitioners,

COMMISSIONER OF INTERNAL REVENUE,

Respondent.

REPLY BRIEF OF PETITIONERS

Petition to Review a Decision of the Tax Court

oi the United States

David S. Pattullo, ,_^

1014 Public Service Building, -^/VK H. SrW/i/ifn

Portland 4, Oregon; ^ni/i/o, QlE^'^

1. Myron Gleason,

1014 Public Service Building,

Portland 4, Oregon,

Counsel for Petitioners.

STfcVENS-NESS LAW PUB. CO.. PORTLANC

---

archive.org Volume Name: govuscourtsca9briefs3225

Volume: http://archive.org/stream/govuscourtsca9briefs3225

Document Link: http://archive.org/stream/govuscourtsca9briefs3225#page/n810/mode/1up

Top Keywords (auto-generated):

corporation, assets, officers, respondent, share, paid, oregon, managing, items, corporate, equity, tax, liquidation, dividends, capital

Top Key Phrases (auto-generated):

managing officers, october 23, 23 1946, ratable share, corporate assets, wrongfully paid, managing officers., 1014 public, undistributed earnings, ordinary income, myron gleason, dividends paid, corporate assets., capital gains., building portland

Document Status: UGLY