v2115-61

No. 8942 ^

IN THE

United States Circuit Court of Appeals

For the Ninth Circuit

Adolph Bernard Spreckels,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

PETITIONER'S OPENING BRIEF.

Walter Slack,

Russ Building, San Francisco,

Attorney for Petitioner.

FILED

SEP

PAUI. P. O'BRIEN.

OLERK

Pbhnau-Walsh Printing Co., San Fbancisco

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