v1852-393

No. 7497.

dtrrmt Qlourt of AppmlB

If or tijp NintI? Cflirrmt a/

Oscar Lawler and Robert E. Ross, as

Executors of the Last Will and

Testament of Erskine M. Ross, De-

ceased,

Petitioners,

vs.

Commissioner of Internal Revenue,

Respondent.

BRIEF OF DONALD BARKER AND HARRY A.

KEITHLY AS AMICI CURIAE IN SUPPORT

OF THE PROPOSITION THAT SECTION

44d OF THE REVENUE ACT OF 1928 HAS

NO PROPER APPLICATION TO INSTALL-

MENT SALES CONTRACTS MADE^ BE-

FORE JANUARY 1, 1928.

JAIN ii vm

PAUL P. ^S'^'^IEI

Donald Barker, y.

Harry A. Keith ly,

Rowan Bldg., 5th and Spring Sts., Los Angeles,

Amici Curiae.

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

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