v2700-911

No. 13,006

IN THE

United States

Court of Appeals

For the Ninth Circuit

Estate of Ralph R. Huesman, Deceased,

NUEMA W. HUESMAN, FkED B. HuESMAN,

AND The Farmers & Merchants National

Bank of Los Angeles, Executors.

Petitioners,

vs.

Commissioner of Internal Revenue,

Respondent,

Brief of Amici Curiae

Samuel Taylor,

Walter Gr. Schwartz,

1211 Balfour Building

San Francisco 4, California

^nifi JJur.

Taylor & Schwartz,

1211 Balfour Building

San Francisco 4, California

Of Counsel

rtt D

APR 3 1952

PARKER PRINTING COMPANY. 180 FIRST StI^^^^ILFiP^CiOoBHIEN ^

CLERK

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