v2823-875

No. 13,729

IN THE

United States Court of Appeals

For the Ninth Circuit

George French, Jr., and Mary E.

French,

Appellmits,

vs.

Harold A. Berliner, Former Collector of

Internal Revenue,

Appellee.

^

^

Appeal from the United States District Court, Northern

District of California, Northern Division.

APPELLANTS' OPENING BRIEF.

Clyde C. Sherwood,

703 Market Street, San Francisco 3, California,

Attorney for Appellants.

John V. Lewis,

1. 1. LlEBERMAN,

703 Market Street, San Fixincisco 3, California,

Of Counsel.

FILED

i b 1953

PBnNAU-WALSH PkINTING CO. , SAN FKANCISCO

PAUU P. O'BRIEN

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