v2778-917

No, 13627

IN THE

Winitttj States: Court of appeals

For the Ninth Circuit

The Arizona Power Company,

a Corporation,

Appellant,

ys.

William P. Stuart,

Collector of Internal Eevenue,

Appellee.

Upon Appeal from the United States District Court

FOR THE District of Arizona.

APPELLANT'S OPENING BRIEF.

Derald H. Euttenberg

135 S. La Salle St.,

Chicago, Illinois

SnELL & WiLMER

703 Heard Building,

Phoenix, Arizona,

Mark Wilmer, Attorneys for Appellant.

Walter Linton,

Phoenix, Arizona,

Derald H. Euttenberg,

Chicago, Illinois,

Of Counsel.

MCCORMICK AND HENDERSON, INC., CHICAQO

FEB ?

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