v2561-1049

No. 12,102

IN THE

United States Court of Appeals

For the Ninth Circuit

Joe Balestrieri and Company,

Petitioner,

vs.

Commissioner of Internal Reyende,

Eespondent.

OPENING BRIEF OF PETITIONER.

VaOL p. O'BRIENi

Loins Janin,

Harold E. Haven,

William B. Acton,

1104 Mills Tower, San Francisco 4, California,

ounsel for Petitioner.

Vjj ,,x^^.^..^...^.v..,.

OUBBBK,

Pebkati -Walsh Pbintino Co.. San Framoiboo

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