v2506-217

No. 11,795

IN THE

United States Circuit Court of Appeals

For the Ninth Circuit

Estate of Isadore Zellerbach, Deceased,

1. David Zellerbach and Harold L.

Zellerbach, Executors,

Appellant,

vs.

Commissioner of Internal Revenue,

Appellee.

APPELLANT'S OPENING BRIEF.

Philip S. Ehrlich,

Albert A. Axelrod,

2002 Russ Building, San Francisco 4,

Attorneys for Appellant.

I L

SlAR 23 1948

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