v2545-727

No. 12011.

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

Estate of John E. Burrell, Deceased, Arley M. Bur-

RELL, Executrix,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

On Petition for Review of the Decision of the Tax Court

of the United States.

PETITIONER'S OPENING BRIEF.

1. 1. Ritter,

605 Jergins Trust Building. Long Beach 2.

Counsel for Petitioner.

Parker & Company, Law Printera, Las Aagelea. Pbone TR. 5206.

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