v2429-299

Document Title Page

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.

    1. 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,^


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