v1770-709

No. 6951.

IN THE

United States

Circuit Court of Appeals,

FOR THE NINTH CIRCUIT.

Alma I. Wagner, Executrix of the

Estate of Robert G. Wagner,

Deceased,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

BRIEF FOR PETITIONER.

Claude I. Parker,

John B. Milliken,

George H. Koster,

808 Bank of America Bldg.,

Los Angeles, California,

Attorneys for Petitioner.

F I L

Parker, Stone & Baird Co., Law Printers, Los Angeles,

.-i^UL. P. C

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