v2241x-887

Document Title Page

7

No. 9578

IN" THE

United States Circuit Court of Appeals

For the Ninth Circuit

    1. Martinus & Sons (a corporation),

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent,

PETITIONER'S OPENING BRIEF.

Philip G. Sheehy,

Bank of America Building, San Jose, California,

    1. MORRISSEY,

Doxsee Building, Redwood City, California

Attorneys for Petitioner,

FILED

SEP 7-1940

PAUL p. O'BRIEN,


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