v2590-747

No. 12302

^ntteb States

Court of appeals

Jfoi tbc i^inth Circuit.

CAPITAL SERVICE, INC., a Cor)oiation,

Petitioner,

vs.

COMMISSIONER OF INTERNAL REVENUE,

Respondent.

transcript of ^^ecorb

Petition to Review a Decision of tlie Tax Court

of the United States

**''

DtC 9 194S

I'AUL P, O'BRIEN,

Phillips & Van Orden Co., 870 Brannan Street, San Francisco, Calif.

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