v2880-883

Document Title Page

No. 14,111

IN THE

United States Court of Appeals

For the Ninth Circuit

Pacific Affiliate, Inc.,

a Corporation,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

Commissioner of Internal Revenue,

Petitioner,

vs.

y

Pacific Affiliate, Inc.,

a Corporation,

Respondent.

OPENING BRIEF OF

PACIFIC AFFILIATE, INC., PETITIONER.

Georoe H. Koster,

Bayley Kohlmeier,

300 Montgomery Street, San Francisco 4, California,

Attorneys for Petitioner ,

Pacijic .^ithi^ Q

MAY 1 1954

I'kimau.Walhh Printino Co., San Fijani mr o

PAUL P. O'BRIEN

CLERK


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