v2124-207

;^i-.;

Ko. 8666

In the United States Court of Appeals

for the Ninth Circuit

Commissioner of Internal Revenue, petitioner

WiLSHiRE Oil Company, Inc., a Corporation,

respondent

ON PETITION FOR REVIEW OF DECISIONS OF THE UNITED

STATES BOARD OF TAX APPEALS

BRIEF FOR THE PETITIONER

JAMES W. MOBBIS,

Assistant Attorney General.

SEWALL KEY,

ELLIS N. SLACK,

Special Assistants to the Attorney General.

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