v3357-461

Nos. 20,159-20,174

IN THE

United States Court of Appeals

FOE THE NINTH CIRCUIT

Commissioner of Internal Revenue, Petitioner

Seaboard Finance Company,

Seaboard Finance Company, Transferee,

Seaboard Finance Company of Lynwood,

Seaboard Finance Company of Monterey,

Seaboard Finance Company of Northern California,

Seaboard Finance Company of Colorado Springs,

Seaboard Finance Company of Denver, Two,

Seaboard Finance Company of Denver, Three,

Seaboard Finance Company of Denver, Four,

Seaboard Finance Company of Denver, Five,

Seaboard Finance Company of Pueblo, Two,

Seaboard Finance Company of Connecticut, Inc.,

Seaboard Finance Company (Idaho),

Seaboard Finance Company of Terre Haute, Inc.,

Seaboard Finance Company, Inc. (Massachusetts),

Seaboard Finance Company of Flint, Respondents.

Seaboard Finance Company, et al.. Cross Petitioners,

Commissioner of Internal Revenue, Cross Respondent.

On Petitions for Review of the Decisions of the

Tax Court of the United States

BRIEF FOR RESPONDENTS ,:, 'C X}

AND CR OSS PETIT IONERS %A ^

Latham & Watkins ^ 'q⁵

Austin H. Peck, Jr. ^QM ^^

1. Hal Visick C^^^^

615 South Flower Street ^ ^. SCV^^^^ '

Los Angeles, California 90017 1^^^"^^

Attorneys for Respondents and Cross Petitioners

Jeffries Banknote Company, Los Angeles MA 7-9514

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