v1892-381

No. 7735

In the United States

Circuit Court of Appeals

For the Ninth Circuit

COMMISSIONER OF INTERNAL

REVENUE,

Petitioner,

V.

THE PROCTOR SHOP, INC.,

Respondent.

On Petition for Review of Decision of the United

States Board of Tax Appeals

BRIEF FOR RESPONDENT

DEY, HAMPSON & NELSON,

ROSCOE C. NELSON,

Attorneys for Respondent.

TBI IVT flltl, fOITLa

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