v2884-869

No. 14,199

United States Court of Appeals

For the Ninth Circuit

Wayne Hugh Easley Trust, W. H.

Easley, Trustee, Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent,

and

Roger Kent Easley Trust, W. H.

Easley, Trustee, Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

Upon Petition to Review a Decision of the

Tax Court of the United States.

PETITIONERS' OPENING BRIEF.

Clyde C. Sherwood,

703 Market Street, San Francisco 3, California,

Attorney for Petitioners.

John V. Lewis,

703 Market Street, San Francisco 3, California, {-

Of Counsel.

MAY 3 1954

Pebnau-Wai.su Phintdjg Co., San Fbanoiboo

PAUL P. O'BRIEN

CLERIC

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