v2414-953

IN THE

United States Circuit Court of Appeals

FOR THE NINTH CIRCUIT

No. 11070.

Byro

PeUtioner,

vs.

Commissioner of Internal Revenue,

Kespotident.

No. 11071.

'u.i)y ; 1 V Hanxa,

Petitioner,

vs.

Commissioner ii Ixtfrnat Revenue,

Respondent.

PETITIONERS' OPENING BRIEF.

1. Calder Mack ay and

Adam Y. Bennion,

72H Pacific Mutual Building. Los Angeles 14,

Attorneys for &i^$onp^r

-' ')

Parker & Company, Law Printers, Lo Angeles. PhmttfH^tfZOfe rt'&yiP"M

Ci.RK

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