v2989-129

Document Title Page

No. 14095.

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

Seaboard Finance Company,

vs.

Commissioner of Internal Revenue,

Petitioner,

Respondent.

PETITIONER'S OPENING BRIEF.

Dana Latham,

Austin H. Peck, Jr.,

Henry C. Diehl,

900 Wilshire Boulevard,

Los Angeles 17, California,

Attorneys for Petitioner.

FILED

JAN c 6 1954

Parker & Company, Law Printers, Los AngeleCAWI* iRV. QfiRlEN

CLERK


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