v2431-501

No. 11,080

IN THE

United States Circuit Court of Appeals

For the Ninth Circuit

John E. Gallois, Executor, and Jeanne G.

Hill, Executrix, of the Estate of Mar-

garet P. Gallois, Deceased,

Petitioners,

vs.

Commissioner of Internal Re^nue,

Respondent.

Upon Petition to Review a Decision of the Tax Court

of the United States.

PETITIONERS' OPENING BRIEF.

John V. Lewis,

Clyde C. Sherwood,

Jerome Politzer,

333 Montgomery Street, San Francisco 4, California,

'Attorneys for Petitioners,

FILEC

SEP 1 3 194

PAUL P, O'BH

Pebnau-Walsh Feinting Co., San Feakoisoo

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