v3203-705

y

No. 17,015

IN THE

United States Court of Appeals

For the Ninth Circuit

"^

Raymond I. Smith, Inc.,

Fetitioner,

vs.

Commissioner of Internal Revenue,

Bjes'pondeni.

PETITIONER'S OPENING BRIEF

V

Valentine Brookes

Paul E. Anderson

Richard A. Wilson

1720 Mills Tower

San Francisco 4, California

Attorneys for Petitioner

f RANK H. SCHMID, Cle

ER(f

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