v2371-619

No. 10,662

IN THE '

United States Circuit Court of Appeals

For the Ninth Circuit

Wells Fargo Bank & Union Trust Co.,

Executor of the Estate of Ben F. Stern-

heim, Deceased,

Petitioner,

vs.

Commissioner of Internal Revenue,

'Respondent,

Upon Petition to Review a Decision of the Tax Court

of the United States.

PETITIONER'S OPENING BRIEF.

1. 1. McAuliffe,
2. 1. Baker,

Heller, Ehrman, White & McAuliffe,

Nevaxia Bank Building, San Francisco,

Attorneys for Petitioner.

i IVlAR-4 1944

p.'^

CLERK

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