COMMISSIONER OF INTERNAL REVENUE v. CLARION OIL CO.

Attorney(s) appearing for the Case

Mr. Hilbert P. Zarky, of Washington, D. C., of the Bar of the Supreme Court of Wisconsin, pro hac vice, by special leave of court, with whom Assistant Attorney General Samuel O. Clark, Jr., and Messrs. Sewall Key and Warren F. Wattles, Special Assistants to the Attorney General, were on the brief, for petitioner. Messrs. J. P. Wenchel, Chief Counsel, and Rollin H. Transue, Special Attorney, of the Bureau of Internal Revenue, both of Washington, D. C., also entered appearances for petitioner.

Mr. Floyd F. Toomey, of Washington, D. C., with whom Messrs. Ellsworth C. Alvord and C. Rudolf Peterson, both of Washington, D. C., were on the brief, for respondent.

Before GRONER, Chief Justice, and MILLER and ARNOLD, Associate Justices.