Pacific Transport Company and Subsidiaries, Appellee-Cross-Appellant v. Commissioner of Internal Revenue, Appellant-Cross-Appellee. Pacific Atlantic Steamship Company, Appellee-Cross-Appellant v. Commissioner of Internal Revenue, Appellant-Cross-Appellee (Two Cases). States Steamship Company, Etc., Appellee-Cross-Appellant v. Commissioner of Internal Revenue, Appellant-Cross-Appellee (Two Cases). States Steamship Company, Appellee-Cross-Appellant v. Commissioner of Internal Revenue, Appellant-Cross-Appellee. Portland Stevedoring Company, Appellee-Cross-Appellant v. Commissioner of Internal Revenue, Appellant-Cross-Appellee (Two Cases). Pacific Transport Lines, Inc., Appellee-Cross-Appellant v. Commissioner of Internal Revenue, Appellant-Cross-Appellee California Eastern Lines, Inc., Appellee-Cross-Appellant v. Commissioner of Internal Revenue, Appellant-Cross-Appellee (Two Cases). Pacific Transport Company, and Subsidiaries, Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Appellee-Cross-Appellant

483 F.2d 209 73-2 USTC P 9615 PACIFIC TRANSPORT COMPANY and Subsidiaries, Appellee-Cross-Appellant v. COMMISSIONER OF INTERNAL REVENUE, Appellant-Cross-Appellee. PACIFIC ATLANTIC STEAMSHIP COMPANY, Appellee-Cross-Appellant v. COMMISSIONER OF INTERNAL REVENUE, Appellant-Cross-Appellee (two cases). STATES STEAMSHIP COMPANY, etc., Appellee-Cross-Appellant v. COMMISSIONER OF INTERNAL REVENUE, Appellant-Cross-Appellee (two cases). STATES STEAMSHIP COMPANY, Appellee-Cross-Appellant v. COMMISSIONER OF INTERNAL REVENUE, Appellant-Cross-Appellee. PORTLAND STEVEDORING COMPANY, Appellee-Cross-Appellant v. COMMISSIONER OF INTERNAL REVENUE, Appellant-Cross-Appellee (two cases). PACIFIC TRANSPORT LINES, INC., Appellee-Cross-Appellant v. COMMISSIONER OF INTERNAL REVENUE, Appellant-Cross-Appellee CALIFORNIA EASTERN LINES, INC., Appellee-Cross-Appellant v. COMMISSIONER OF INTERNAL REVENUE, Appellant-Cross-Appellee (two cases). PACIFIC TRANSPORT COMPANY, and Subsidiaries, et al., Appellants-Cross-Appellees v. COMMISSIONER OF INTERNAL REVENUE, Appellee-Cross-Appellant. Nos. 71-1754 to 71-1764, 71-1810. United States Court of Appeals, Ninth Circuit. Aug. 16, 1973. Rehearing Denied Sept. 10, 1973.…