v2726-969

Nos. 13,296 and 13,297

IN THE

United States Court of Appeals

For the Ninth Circuit

Anita M. Hobax,

Appellant,

vs.

John R. Viley, Collector of Internal

Revenue for the District of Idaho,

Appellee.

Anita M. Hob an, Joseph L. Mc-

Carthy and James F. McCarthy, r

Jr., as Executors of the Estate of

Leo J. Hoban, Deceased,

Appellants,

vs.

John R. Vh^ey, Collector of Internal

Revenue for the District of Idaho,

Appellee.

Appeal from the United States District Court or liie^ p- p^

District of Idaho, Northern Division. ^ 1 u tl. l /

APPELLANTS' OPENING BRIEF.

JUL i 1952

Arthur H.KENi?AUL P. O'BRIEM

1720 Mills Tower, San Francisco 4, California, CLER

Charles E. Horning,

Wallace, Idaho,

Attorneys for Appellants.

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