v2429-299
No. 11,046
IKTTHE
United States Circuit Court of Appeals
For the Ninth Circuit
Estate of Ethel M, DttVal, deceased, by
Thomas M. Eobinsoit, Jr., and Weston
Shattuck Robinson, as executors of her
last will and testament,
Petitioners,
vs.
Commissioner of Internal, Revenue,
Respondent.
Upon Petition to Review a Decision of the Tax Court
of the United States.
PETITIONERS' OPENING BRIEF.
- Dobrzensky,
James H. Anglim,
Central Bank Building, Oakland 12, California,
Attorneys for Petitioners.
ati-Walsh Pbinting Co., San Fkanoisoo
FILED
JUL 1 1945
PAUUP.OBRIEN,^
archive.org Volume Name: govuscourtsca9briefs2429
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