v2681-243

No. 12,881

IN THE

United States Court of Appeals

For the Ninth Circuit

Bank of America National Trust and

Savings Association,

Appellant,

vs.

Commissioner of Internal Revenue,

Appellee.

APPELLANT'S OPENING BRIEF.

George H. Koster,

300 Montgomery Street, San Francisco 4, California,

Attorney for Appellant.

Bayley Kohlmeier,

300 Montgomery Street, San Francisco 4, California,

Of Counsel.

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