v2301-409

No. 10171 ^

^niteti States

Circuit Court of appeals

jfor tfte i^intt Circuit.

ELIZABETH H. FISHER,

Petitioner,

vs.

COMMISSIONER OF INTERNAL REVENUE,

Respondent.

tKrans^cript of tfje Eecorb

Upon Petition to Review a Decision of the United

States Board of Tax Appeals

w 4Mii9 thHNral

D

PAUL P. O'BRIEN,

ROTARY COLORPRINT. 590 FOLSOM ST., SAN FRANCISCO

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