v2810-655

Document Title Page

No. 13,503

IN THE

United States Court of Appeals

For the Ninth Circuit

GiuLio Particelu,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

Estate of Eletta Particelli, Deceased,

Arthur Guerrazzi, Executor,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

On Review of The Tax Court of the United States.

PETITIONERS' OPENING BRIEF.

Valentine Brookes,

Arthur H. Kent,

1720 Mills Tower, SailAiiJiSco 4, California.

Attorneys for ^Mtvioners.

8961 - e /w


archive.org Volume Name: govuscourtsca9briefs2810

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Document Link: http://archive.org/stream/govuscourtsca9briefs2810#page/n654/mode/1up

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