v3206x-491

Document Title Page

No. 17,050

1/

IN THE

United States Court of Appeals

For the Ninth Circuit

Bay Counties Title Guaranty Co.

(formerly Bay Counties Escrow Co.),

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

PETITIONER'S OPENING BRIEF.

Peart, Baraty & Hassard,

Joseph S. Rogers,

111 Sutter Street,

San Francisco 4, California,

Kenneth S. Carey,

220 Bush Street,

San Francisco 4, California,

Attorneys for Petitioner. DEC I 19uU

FILED

FRANK H. SCHMID, CLERK


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