v3254x-315

No. 17352

In the United States Court of Appeals

for the Ninth Circuit

The Farmers Union Corporation, petitioner

Commissioner of Internal Revenue, respondent

ON PETITION FOR REVIEW OF THE DECISION OF TEE TAX

COURT OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

LOUIS F. OBERDORFER,

Assistant Attorney General.

LEE A. JACKSON,

1. 1. PRESCOTT,

DOUGLAS A. KAHN

Attorneys,

Department of Justice,

Washington 25 D.C.

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