v2549-441

No. 12033

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

Estate of H. M. Holloway, Deceased, Harvey S. Hol-

LOWAY, Executor,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

PETITIONER'S OPENING BRIEF.

1. Calder Mackay,

Arthur McGregor,

Howard W. Reynolds,

Adam Y. Bennion,

728 Pacific Mutual Building, Los Angeles 14, California,

Counsel for Petitioner.

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

1. ITBRIEW.

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