v2042-757

No. 8229

IN THE

United States Circuit Court of Appeals

For the Ninth Circuit

tETAiLERs Credit Association of Alameda

County (a corporation),

Appellant,

vs.

)MMISSIONER OF INTERNAL REVENUE,

Appellee.

APPELLANT'S OPENING BRIEF.

John L. Reith,

Central Bank Building, Oakland, California,

Attorney for Appellant.

I

FILED

SEP 14 1S35

PAUL P. 0'ER"N.

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