v2175-609

No. 9300

In the United States Circuit Court of Appeals

for the Ninth Circuit/

Commissioner of Internal Revenue, petitioner

Palmer, Stacy -Merrill, Inc., a Delaware Corpora-

tion, RESPONDENT

ON PETITION FOR REVIEW OF DECISION OF THE UNITED STATES

BOARD OF TAX APPEALS

BRIEF FOR THE RESPONDENT

HIRAM S. PATTERSON,

I Attorney for Respondent.

I 1921-5 Smith Tower,

I Seattle, Washington.

Mir g I k^"* ^"Si

I 1 ftaia Ras?* ai^ji'

JAN 2 9 1940

PAUL P. O'BRIEN,

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