v1816-481

No. 7190.

IN THE

United States

Circuit Court of Appeals,

FOR THE NINTH CIRCUIT.

Twin Bell Oil Syndicate,

Petitioner,

vs.

Guy T. Helvering, as Commissioner of

Internal Revenue,

Respondent,

and

Guy T. Helvering, as Commissioner of

Internal Revenue,

Petitioner,

vs.

Twin Bell Oil Syndicate,

Respondent.

BRIEF FOR PETITIONER.

Claude I. Parker,

John B. Milliken,

George H. Koster,

808 Bank of America Bidg., Los Angeles, California

Counsel for Petitioner.

Of Counsel:

1. 1. Luce,

937 Munsey Building, Washington, D. C.

Parker, Stone & Baird Co., Law Printers, Los Angeles,

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