v3057-7

No. 15726

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

Albert J. Fihe, Elizabeth M. Fihe, Husband and

Wife,

Petitioners- Appellants,

vs.

Commissioner of Internal Revenue,

Respondent-Appellee.

APPELLANTS' OPENING BRIEF.

Albert J. Fihe,

1023 Victory Place,

Burbank, California,

Attorney for Petitioners-Appellants.

Parker & Son, Inc., Law Printers, Los Angeles. Phone MA. 6-9171.

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