v3430-227

No. 20,890

In the

United States Court of Appeals

For the Ninth Circuit

Elmer L. Faeis and Elaine V. Faeis,

Appellants,

vs.

1. 1. Maddox, Commissioner of Kevenue

and Taxation, and Government of Guam,

Appellees.

APPELLANTS' OPENING BRIEF

On Appeal from the District Court of Guam

W^ALTER S. FeRENZ

Attorney for Appellants CT I I~^ CT

Barrett, Ferenz & Trapp

Penthouse 1924 Broadway Alir 1 tr 4ao^

OaMand, California AUb 1 D 1965

Of Counsel

WM. B. LUCK. CLERK

SORO PRINTING COMPANY OF CALIFORNIA, 346 FIRST STREET, SAN FRANCISCO 94108

VUV 4lO?r^

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