v3254x-261

No. 17,352

IN THE

United States Court of Appeals

For the Ninth Circuit

Farmers Union Corporation,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

On Petition for Review of the Decision of the

Tax Court of the United States

BRIEF FOR PETITIONER

Ralph A. Yeo, f L~ H D

3404 Fernwood Avenue,

San Mateo, California,

Attorney for Petitioner.

nn n&Ki TPANCIBCO

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