v1918-585

Nos. 7509, 7610

In the United States Circuit Court of

Appeals for the Ninth Circuit

Monrovia Oil Company (Sometimes Known as

Monrovia Oil Company No. 1), a California

Trust, petitioner

V,

Commissioner of Internal Revenue, respondent

Monrovia No. 2 Oil Company, a California Trust,

petitioner

V.

Commissioner of Internal Revenue, respondent

ON PETITIONS FOR REVIEW OF DECISIONS OF THE UNITED

STATES BOARD OF TAX APPEALS

BRIEF FOR THE RESPONDENT

FEANK J. WIDEMAN,

Assistant Attorney Qenetal.

J. LOUIS MONARCH,

FREDERICK W. DEW ART,

JOSEPH M. JONES,

Special Assistants to the Attoiiiey General.

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