v2375-763

No. 10,373

IN THE

United States Circuit Court of Appeals

For the Ninth Circuit

Mohawk Petroleum Company (a California

corporation), Edwin V. McKenzie, as Ex-

ecutor of the Estate of Alfred L. Marsten,

Deceased, Edwin V. McKenzie, Alfred L.

Marsten, Jr., and Lewis A. Marsten,

Petitioners,

vs.

Commissioner of Internal Eevenue,

Respondent.

Upon Petition to Review Decisions of the Tax Court

of the United States.

OPENING BRIEF OF PETITIONERS.

Jacob H. Sapiro,

Edwin V. McKenzie,

Mills Building, San Francisco,

Attorneys for all Petitioners.

FILED

APR - 8 1943

PAUL P. rv&w

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