Trustees of Lumber Investment Association. Nos. 6435-37 in circuit court of appeals for 7th circuit, commissioner of internal revenue v. Trustees of Lumber Investment Association; Trustees of Lumber Investment Association v. commissioner of internal revenue; Randolph Lumber Company (formerly Edward Hines Lumber Co.) v. [same], on petitions for review of decisions of Board of Tax Appeals; brief for commissioner of internal revenue.

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