v3271-393

No. 17,620

United States Court of Appeals

For the Ninth Circuit

Reginald Gr. Hearn and Maet L.

Hearn, husband and wife,

Appellants,

vs.

Commissioner of Internal Revenue,

Respondent.

y

OPENING BRIEF FOR THE APPELLANTS

Reginald G-. Hearn,

100 California Street,

San Francisco 11, California,

Counsel for Appellants.

FILED

1 2 1 1962

PERNAU-WAL3H PRINTING CO., SAN FRANCISCO

FRANK H. SCHMID, C

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