v2892-731

No. 14,385

United States Court of Appeals

For the Ninth Circuit

Renato Laying, Lawrence Andreini, Olga

Andreini, Frank Andrini, Teresa An-

DRiNi, Joseph Andrini, Louis Andreini,

Violet Andrini and Grace Andreini,

Appellants,

vs.

Glen T. Jamison, Collector of Internal

Revenue,

Appellee.

Appeal from the United States District Court for the

Northern District of California,

Southern Division.

APPELLANTS' OPENING BRIEF.

Arthur N. Ziegler,

Allan L. Sapiro,

329 West Portal Avenue, San Francisco 27, California,

Attorneys for Appellants.

F I L

t^

i

Pbbnau-walsh Pbintino CO., San Fbanoisoo

OGT 31 I95S

PAUL P. O'BRIEN. Cleric'

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