v2301-1037

Document Title Page

No. 10204 -^ ^

IN THE

United States Circuit Court of Appeals

FOR THE NINTH CIRCUIT

Claude R. Fooshe,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent,

PETITIONER'S CLOSING BRIEF.

John L. Wheeler,

1240 Pacitic Mutual Building', Los Angeles,

Attorney for Petitioner,

FILED

NO'-

Parker & Baird Company, Law PrinteriAfflAMgelf*^ r~^i

mm


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