v2484-853

No. 11686.

IN THE

United States Circuit Court of Appeals

FOR THE NINTH CIRCUIT

Estate of Homer Laughlin,

Deceased,

Beach D. Lyon, Administrator with the will annexed,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

PETITIONER'S OPENING BRIEF.

Joseph D. Brady,

Walter L. Nossaman,

c/o Brady & Nossaman

433 South Spring Street

Los Angeles 13,

Attorneys for Petitioner,

PAUL

Parker & Company, Law Printers, Los Angeles. Phone TR. 5206.

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