v2857-187

No. 14,174

IN THE

United States Court of Appeals

For the Ninth Circuit

NoRi^TAN A. WoLFSEN and Gertritde

WoLFSEN HiCKEY, Distributees of

the Estate of Arthur H. Wolfsen,

Deceased,

Appellants,

vs.

James G. Smyth, United States Col-

lector of Internal Revenue for the

First District of (California,

Appellee.

Appeal from the United States District Court for the Northern

District of California, Southern Division.

BRIEF FOR APPELLANTS.

Melvin, Faulkner, Sheehax j^WisErAN,

Wallace Sheehan, i I L Cm

ool Calilonii:'. Stri'ot. S;in Kirtiuisco 4. C'alit'oiiiia.

Atf()r))ci/s for A ppclhaits^^i ^nr.

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