v2512-371

'^^MW^'^^^^^ ^''''- ;'

No. 11823

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

Leo M. Harvey and Lena P. Harvey,

Petitioners^

vs.

Commissioner of Internal Revenue,

Respondent.

OPENING BRIEF FOR PETITIONERS.

George T. Altman,

215 West Seventh Street, Los Angeles 14,

Attorney for Petitioners.

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

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