v3071-1115

Document Title Page

No. 15,987

IN THE

United States Court of Appeals

For the Ninth Circuit

^

Elmer J. Faul and Sybell E. Faul,

Petitioners,

vs.

Commissioner op Internal Reyenue,

Respondent.

Petition to Review a Decision of

The Tax Court of the United States.

Honorable Ernest H. Van Fossen, Judge.

PETITIONERS' OPENING BRIEF.

Heisler & Stewart,

Francis Heisler,

Charles A. Stewart,

    1. Box 3996,

Carmel, California,

Attorneys for Petitioners. JUL ** 3 1958

F I L E C

PAUL P. 0'Dhiti, Cv.e


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