MUTUAL LUMBER COMPANY v. POE

Charles E. McCulloch, Ivan F. Phipps, and Carey Hart, Spencer McCulloch, all of Portland, Or., for appellant. Anthony Savage, U.S. Atty., of Seattle, Wash., and John T. McCutcheon, Asst. U.S. Atty., of Tacoma, Wash. (C.M. Charest, Gen. Counsel, Bureau of Internal Revenue, Washington, D.C., and John R. Wheeler, Sp. Atty., Bureau of Internal Revenue, of Seattle, Wash., of counsel), for appellee.