v3354-767

No. 20086

(A companion case to No. 20085)

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

Emma M. Heber and Estate of Henry D.

Heber, Deceased, Emma M. Heber,

Administratrix,

Petitioner and Appellant,

vs.

Commissioner of Internal Revenue,

Respondent and Appellee.

Appeal Frcm the Tax Court of the United States.

APPELLANT'S OPENING BRIEF

Edward Little, i^ jf

Suite 610, "^ -

629 South Spring Street, ^^^^ i (^^.^

Los Angeles, California 90014, F'f,,

Counsel for Petitioner and Appellant. "'/), CiEf^f^

JeflEries Banknote Company, Los Angeles MA 7-9514

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