v2239-213

Document Title Page

TNo. 9503

7

United States

Circuit Court of Appeals

For the Ninth Circuit

Bear Gtulch Water Company,

a corporation,

Petitioner,

vs.

Commissioner of Internal Revenue,

Bespondent.

PETITIONER'S OPENING BRIEF.

Upon Petition to Review a Decision of the United States

Board of Tax Appeals

Herbert E. Hall,

901 Crocker Bldg.

San Francisco, California

Attorney for Petitioner.

Calkins, Hall, Linforth & Conard, ^I'S

Of Counsel.

PARKER PRINTING COMPANY, 640 8AN80ME 8TREFT, SAN FRANCISCO

=*AUL P. O'SRIE

m


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