v2274-969

No. 9868

In the United States Circuit Court of Appeals

for the Ninth Circuit

Commissioner of Internal Revenue, petitioner

CoLiXMBU Rwer Paper Mili^, a Corporation,

" respondent

y PETITION FOB REVIEW OF DECISION OF THE UNITED 8TATEB

BOARD OF TAX APPEALS

SUBSTITUTE BRIEF FOR THE PETITIONER

SAMUEL O. CLARK, Jr.,

Assistant Attorney General.

1. LOUIS MONARCH,

GERALD L. WALLACE,

WILLTATVr L. CARY,

Special Assistants to the Attorney General.

KO'BRiEN*

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