v2274-995

No. 9868

M Cfje ZHniteb States

Circuit Court of ^pealsJ

jFor tbt ^intt Circuit

COMMISSIONER OF INTERNAL REVENUE,

Petitioner,

vs.

COLUMBIA RIVER PAPER MILLS, a Corpo-

ration,

Respondent.

On Petition for Review of the Decision of the

United States Board of Tax Appeals

Prief far tfje ^^esf^jottirettt

In Answer to Substitute Brief for the Petitioner

CLARENCE D. PHILLIPS.

Attorney for Respondent.

GRIFFITH, PECK, PHILLIPS & NELSON,

Of Counsel for Respondent.

I'LU V- 1S42

OLEfiR

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