v2322-997

No. 10167

In the United States Circuit Court of Appeals

for the Ninth Circuit

Commissioner op Internal Revenue, petitioner,

Columbia National Bank, a Corporation, respondent.

ON PETITION FOR REVIEW OF THE DECISION OF THE UNITED STATES

BOARD OF TAX APPEALS

BRIEF FOR THE RESPONDENT

THOMAS P. GOSE,

JOHN F. WATSON,

Counsel for Respondent.

FILED

OCT 1 9 1942

PAUL p. 0'BBIN.^^

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