v2539-706

No. 11,976

IN THE

United States Court of Appeals

For the Ninth Circuit

Grace Bros., Inc.,

vs.

Petitioner,

Commissioner of Internal Revenue,

Respondent.

PETITIONER'S OPENING BRIEF.

George H. Koster,

Bayley Kohlmeier,

300 Montgomery Street, San Francisco 4, California,

Attorneys for Petitioner.

OCT 2 c 194P

fPiUU P O'BRIEN,

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