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 · Ninth Circuit Court of Appeals · 1973 | Caselegis