v2743-741

Document Title Page

No. 13,275

United States Court of Appeals

For the Ninth Circuit

Estate of Lloyd E. Crellin, Deceased,

Central Bank, a corporation. Ex-

ecutor, Laura C. Fitzgerald, Mona

  1. Crellin, Ethel C. Hall and

Jane C. Everett,

Petitioners^

vs.

Commissioner of Internal Revenue,

Bespondent.

PETITIONERS' OPENING BRIEF.

    1. DOBRZENSKY,
    1. Kelly,
    1. DOBRZENSKY,

1516 Central Bank Building, Oakland 12, California,

Attorneys for Petitioners.

FILED

JUN 1 1952

PAUL P. O'BRIEN

CLERK

Pernau-Waxsh Printing Co., San Franoiboo


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