v2590-1189

No. 12302

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

Capital Service, Inc., a Corporation,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

OPENING BRIEF ON APPEAL.

Hyman Smith,

Barnet M. Cooperman,

923 Chester Williams Building, Los Angek

Attorneys for Petitioner.

p.r/ v. .^'d^y

Parker & Company, Law Printers, Los Angeles. Phone MA. 6-9171.

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