v3362-389

Document Title Page

NO. 20,281

Winittt &tattsi

Court of ilippeafe

tor t1)t ^int^ Circuit

MURPHY LOGGING CO., successor by merger to

Murphy Timber Co.; HARRY C. MURPHY and

DOROTHY SHEA MURPHY; EDWARD J.

MURPHY and VIRGINIA C. MURPHY; PETER

C. MURPHY and DOROTHY Z. MURPHY,

Appellants

V.

UNITED STATES OF AMERICA,

Appellee

On Appeal From the Judgment of the United States

District Court for the District of Oregon

BRIEF FOR THE APPELLEE

RICHARD M. ROBERTS,

Acting Assistant Attorney General.

LEE A. JACKSON,

DAVID O. WALTER, F J I P r

RICHARD J. HEIMAN, ' ^ C U

A^^orneys, Dept. OF Justice, ,.

Washington, D. C. 20530. ^^'^ ^^ 'v06

Of Counsel:

SIDNEY I. LEZAK,

United States Attorney.

^'LLIA/. r. WIL.ON, Clerk

BANN PUBLISHINa CD., PORTLAND, OREDON 1-21-65--5D


archive.org Volume Name: govuscourtsca9briefs3362

Volume: http://archive.org/stream/govuscourtsca9briefs3362

Document Link: http://archive.org/stream/govuscourtsca9briefs3362#page/n388/mode/1up

Top Keywords (auto-generated):

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Top Key Phrases (auto-generated):

section 351, corporate taxpayer, murphy brothers, certiorari denied, 1954 code, crown zellerbach, revenue code, peter murphy, internal revenue, corporation borrowed, thin capitalization, taxpayers argue, newly formed, fair market, bank loan

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