v3173x-199

No. 16534

In the United States Court of Appeals

for the Ninth Circuit

Time Oil Co,, a corporation, petitioner

Commissioner of Internal Revenue, respondent

On Petition for Review of the Decision of the

Tax Court of the United States

BRIEF FOR THE RESPONDENT

Charles K. Rice,

Assistant Attorney General.

Lee A. Jackson,

Melva M. Graney,

Helen A. Buckley,

Attorneys,

Department of Justice,

Washington 25, D. C.

FILED

DEC 9 1959

PAUL P. O'BRIEN. CLERK

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