BOISE CASCADE CORPORATION v. UNITED STATES

James Berlin (argued), of Eberle Berlin, Boise, Idaho, for

John S. Brown (argued), Lee A. Jackson, Harry Baum, Stuart A. Smith,

, Johnnie Walters,

, Tax Division,

of Justice, Washington, D.C.

Jay F. Bates, U.S.

, Clarence D. Suiter,

U.S.

, Boise, Idaho, for