v1748x-165

Document Title Page

IN THE

United States

Circuit Court of Appeals,

FOR THE NINTH CIRCUIT.

Mary C. Young,

Petitioner, j Docket

vs. J No. 39825.

Commissioner of Internal Revenue,

Respondent,

and

Mary Young Moore,

Petitioner,

1 Docket

Commissioner of Internal Revenue, j No. 39824.

Respondent.

APPELLANTS' OPENING BRIEF.

    1. Mitchell,

1038 Petroleum Securities Bldg.,

Los Angeles, California.

George G. Witter,

1002 Petroleum Securities Bldg.,

Los Angeles, California.

Attorneys for Petitioners and Appellants.

Theodore B. Benson, p I I p r

Southern Building, Washington, D. C, ^

Of Counsel. NOV 1

Parker, Stone & Baird Co., Law Printers, Los Angeles.

CLERK


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