v3375-581

1

No. 20621 FEB 141967

In the

United States Court of Appeals

For the Ninth Circuit

John M. Rogers and John M. Rogers,

Executor of the Estate of Gladys B.

Rogers, deceased,

Petitioners,

vs.

Commissioner of Internal Revenue,

Respondent.

Petitioners' Opening Brief

Edward J. Ruff

Michael L. Mellor

Graham G. Campbell

James R. Bridges

Thelen, Marrin, Johnson &

Bkidges

ICED

111 Sutter Street

San Francisco, California

Attorneys for Petitioners WM. B. LUCK, CU

SORG PRINTING COMPANY OF CALIFORNIA. 346 FIRST STREET. SAN FRANCISCO 94IOS

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