v2311-337

No. 10203

IN THE Cf

UNITED STATES

CIRCUIT COURT OF APPEALS

For the Ninth Circuit

APARTMENT OPERATORS ASSOCIATION,

a corporation, Petitioner,

vs.

COMMISSIONER OF INTERNAL REVENUE,

Resi^ondeni.

PETITIONER'S OPENING BRIEF UPON PETI-

TION TO REVIEW DECISION OF THE

BOARD OF TAX APPEALS.

(

FILED

Edwards Merges,

NOV- 2 1942 JosiAH Thomas, and

PAUL P. 0'BRIEjf.L^E^^^F^ L- ^^-

CLERK Attorneys for Petitioner.

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