v2500-319

No. 11758

IN THE

United States Circuit Court of Appeals

FOR THE NINTH CIRCUIT

Estate of Joseph H. Heidt,

Deceased,

Louise Seeley, Executive,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

REPLY BRIEF FOR PETITIONER.

Ralph W. Smith,

919 James Oviatt Building, Los Angeles 14,

Oliver O. Clark,

710 Knickerbocker Building, Los Angeles 14,

John Moore Robinson,

Robert M. Himrod,

917 Bank of America Building, Los Angeles 14,

Counsel /o^^^P^^P^^:3

1. 1. Luce, ,. ^,

Of Counsel. JUN 5- 1948

Parker & Company, Law Printers, Los Aiifeljls 'thonlTR?5S8^- '?'^f

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