v2616-587

No. 12,438 A

IN THE

United States Court of Appeals

For the Ninth Circuit

Crocker First Nation^al Bank of San

Francisco, Executor of the Last

Will and Testament of Sanford

Plummer, Deceased; Crocker First

National Bank of San Francisco,

Executor of the Last Will and Tes-

tament of Caroline Alice Plummer,

Deceased, as an indi^ddual and dis-

tributee; Crocker First National

Bank of San Francisco, as trustee

and distributee of the Estate of San-

ford Plummer, Deceased,

Appellants,

vs.

LTnited States of America,

Appellee.

APPELLANTS' OPENING BRIEF.

ILED

FFR .16 150

1. 1. Lermen,

George DEvf^'-P'0*N.

QUIRI

806 Balboa Building, San Francisco 5, California,

Attorneys for Appellants.

Pebnau-Walsh Feinting Co., San Fhancisco,

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