v2524-465

No. 11787.

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

John K. Northrop,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent,

and

Inez H. Northrop,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

PETITIONERS' OPENING BRIEF.

O'Melveny & Myers,

Maynard J. Toll,

Sidney H. Wall and

George F. Elmendorf,

900 Title Insurance Building, Los Angeles 13,

Attorneys for Petitioners.

Parker & Company, Law Printers, Los Angeles. Phone MA. 6-9171.

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