v2177-79

No. 9316

In the United States Circuit Court of Appeals

for the Ninth Circuit

TONOPAH AND TIDEWATER RaILROAD COMPANY, LtD.,

PETITIONER

Commissioner of Internal Revenue, respondent

ON PETITION FOR REVIEW OF DECISION OF THE UNITED STATES

BOARD OF TAX APPEALS

BRIEF FOR THE RESPONDENT

SAMUEL a CLARK, Jr.,

Assistant Attorney Qeneral.

SEWALL KEY,

LEE A. JACKSON,

Special Assistants to the Attorney General.

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