v2177-51

Document Title Page

United States Circuit Court of Appeatls

FOR THE Ninth Circuit

No. 9316

TONOPAH AND TIDEWATER RAILROAD

COMPANY, LTD.,

Petitioner,

against

COMMISSIONER OF INTERNAL REVENUE,

Respondent.

OPENING BRIEF OF PETITIONER

Albert R. Palmer,

Harry W. Stelle,

NeWLIN & ASHBURN,

Attorneys for Petitioner.

Of Counsel:

Harry W. Stelle,

    1. ashburn.

Judicial Pbintinq Compact, Inc., 82 Beekman Street, New York, N. Y.

182


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