v3370-237

/ /

No8. 20,391, 20,392 and 20,393

IN THE

United States Court of Appeals ^

For the Ninth Circuit ;^

DoxAij) Sron

Prfifioiicr,

vs.

CoM^Tissioxr.R OK Tntkrxat. RrAT.fIT.,

JfrspoiKlcuf.

IxOHERT SrOTT,

Prfiftnvrr,

vs.

No. 20:wi

Co^fMTSSrOXER OF TXTERXAL Rf.T,N^TE,

Respond rut.

Estate of Burt Edsalt., Doooasod,

Mary E. pisAi.r,, Excfiitinx,

Petitiovcr,

vs.

i;OMMTS.STOXER OF TXTERXAL ReXTNUE,

Rfspon(Jritf.

No. 20392

No. 2(rM

Appeal from the Judgement of the Tax Court of the United States

Honorable Craig S. Atkins, Judge

PETITIONERS' OPENING BRIEF

Wild, Chrtstensen, Carter & Bt^ank,

Bv Robert O. Carter,

801 Helm Buildinjj.FreHno, California 03721, , - - * P-^

p I L . U

Attornefjs for Prf it i oners.

MAR 2 3 1966

WM. B. LUCK, CLERK

eo., BAN ruANOiaco

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