v1582-691

Document Title Page

7

No. 5604

IN THE

United States Circuit Court of Appeals

For the Ninth Circuit

Ameeican Trust Company,

successor to American National Bank,

Petitioner,

vs.

David H. Blair, Commissioner of Internal

Revenue,

Respondent.

BRIEF FOR PETITIONER.

Louis S. Beedy,

California Commercial Union Building, San Francisco,

Attorney for Petitioner.

FILED

DEC 8 -1328

Paul P. o'BRien,

CLERK

Pebnau-Walsh Pbintino Co., San Fhanoisco


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