v2563-259

Document Title Page

No. 12,117

IN THE

United States

Court of Appeals

For the Ninth Circuit

Southern Pacific Company, a corpo-

ration,

Appellant,

vs.

Harold Berliner, Former Collector of

Internal Revenue for the First Collec-

tion District of California,

Appellee.

BRIEF FOR APPELLANT

FEB 17 1

George L. B&Uk)P O'Bf

Frank J. Gallagher

65 Market Street

San Francisco 5, Calif.

Attorneys for Appellant

PARKER PRINTING COMPANY. 180 FIRST STREET, SAN FRANCISCO


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