v2500-331

Document Title Page

No. 11758.

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

Estate of Joseph H. Heidt, Deceased; Louise Seeley,

Executrix,

Petitioner^

vs.

Commissioner of Internal Revenue,

Respondent.

BRIEF OF LEON B. BROWN AND JOHN W.

ERVIN AS AMICI CURIAE.

Leon B. Brown,

John W. Ervin,

1028 Rowan Building, Los Angeles , 13,

Amici Curiae.

Parker & Company, Law Printers, Los Angeles. Phone TR. 5206. WOnBN


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