v2375-245

No. 10,087

IN THE

United States Circuit Court of Appeals

For the Ninth Circuit

Minnie L. Whitthorne and Eva Whit-

thorne, Executrices of the Estate of

1. 1. Whitthorne, Deceased,

Petitioners,

vs.

Commissioner of Internal Revenue,

Respondent,

and

Sherwood Swan,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

OPENING BRIEF OF PETITIONERS=APPELLANTS.

Robert W. Macdonald,

Financial Center Building, Oakland, California,

Attorney for Petitioners-

Appellants.

Robinson, Price & Macdonald,

Financial Center Building, Oakland, California,

Of Counsel.

FAULP.O'

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