v2698-657

No. 12973

IN THE

MmUh BUUb (flnurt

of Apppala

FOR THE NINTH CIRCUIT

Shaffer Terminals, Inc.,

Petitioner,

vs.

Commissioner of Internal

Revenue,

Respondent.

Upon Petition to Review a Decision of the

Tax Court of the United States

Brief of Petitioner

Henry C. Perkins,

Frederick D. Metzger,

Attorneys for Petitioner.

Metzger, Blair, Gardner &: Boldt,

Of Counsel.

523 Tacoma Building

Tacoma 2, Washington

Dammeier Printing Co. Tacoma , y 4/)^

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