v3071-467

-SaA"/- -'

No. 15,982

United States Court of Appeals

For the Ninth Circuit

Lesly Cohen,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

Upon Petition to Review a Decision of the

Tax Court of the United States.

PETITIONER'S OPENING BRIEF.

Clyde C. Sherwood,

John V. Lewis,

1102 Central Tower,

San Francisco 3, California,

Atto-rneys for Petitioner.

FILED

JUL2 5 195&

PAUL P. O'BRItMi Cleiw

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