v3171-309

No. 16,432/

IN THE

United States Court of Appeals

For the Ninth Circuit

Commissioner of Internal Revenue,

Petitioner,

vs.

British Motor Car Distributors, Ltd.,

a corporation.

Respondent,

On Petition for Review of the Decision of the

Tax Court of the United States.

BRIEF AND APPENDICES FOR THE RESPONDENT,

Frederic T. Leo,

68 Post Street, San Francisco 4, California,

Clyde C. Sherwood,

1. 1. Box 3, Mountain Ranch, California,

Attorneys for Respondent,

F W

SEP 1 7 1959

PAUL p. O'BRIEN. ClekK

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