v2717-693

No. 13,147

IN THE

United States Court of Appeals

For the Ninth Circuit

Estate of Mabel Cochran, Deceased;

Sidney Elmer Cochran and Donald

Robert Cochran, Executors, and

Joseph E. Cochran,

Petitioners,

vs.

Commissioner of Internal Revenue,

Respondent.

V

PETITIONERS' OPENING BRIEF.

Eli Freed,

Emmett GtEBAUER,

1069 Mills Building, San Francisco 4, California,

Attorneys for Petitioners.

FILED

APR - 4 1952

PAUL P. O'BRIEN

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