v2327-869

No. 10289

IN THE

United States Circuit Court of Appeals

FOR THE NINTH CIRCUIT

Lombard Trustees, Ltd., a Trust, and Charles S. Lom-

bard, Bertha M. Lombard and Norman M. Lombard,

Trustees thereof,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

PETITIONER'S OPENING BRIEF.

UPON PETITION TO REVIEW A DECISION OF THE TAX

COURT OF THE UNITED STATES.

FiLFi

Geo. W. Hellyer, p/UJ _ p Q fe

John B. Surr, cllkk

204 Citizens Natl. Bank Bldg., San Bernardino, Cal.,

Attorneys for Petitioner.

Parker & Baird Company, Law Printers, Los AngeU-

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