v2984-383

No. 15273

In the United States Court of Appeals

for the Ninth Circuit

Pacific Vegetable Oil Corporation, petitioner

Commissioner of Internal Revenue, respondent

On Petition for Review of the Decision of the

Tax Court of the United States

BRIEF FOR THE RESPONDENT

Charles K. Rice,

Assistant Attorney General,

Ellis N. Slack,

Harry Baum,

Sheldon I. Fink,

Attorneys,

Department of Justice,

Washington 25, D. C.

F I L E C

APR1 iqfiT

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