v3196x-507

No. 18,203-/

IN THE

United States Court of Appeals

For the Ninth Circuit

Estate of E. W. Chism, Deceased, Clara

Chism, Executrix, and Clara Chism,

Petitioners;

vs.

Commissioner of Internal Revenue,

Respondent.

On Review of the Tax Court of the United States

PETITIONERS' OPENING BRIEF

Valentine Brookes

Paul E. Anderson

Richard A. Wilson

1600 International Building

601 California Street

San Francisco 8, California

Attorneys for Petitioners

Of Counsel:

Kent and Brookes JT

1600 International Building

601 California Street

San Francisco 8, California 4 iubj

A H - SCh, , Cu

ftK

PERNAU-WALBH PRINTING CO., SAN FRANCISCO

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