v1762-637

No. 6814

IN THE

United States Circuit Court of Appeals

For the Ninth Circuit

Helena Liebes, as Executrix of the Last

Will and Testament of Isaac Liebes,

Deceased,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

BRIEF FOR PETITIONER.

Leon E. Morris,

Edward M. Jaffa,

MoRPis, Jaffa & Sumski,

Croci.^r First National Bank Building, San Francisco,

Attorneys for Petitioner.

FILE

OCT 2 1 1B32

PAUL P. O'BRIEN,

rJBKNAU-WALSH PbINTINO CO., SAN FEANOISCO

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