v3448-7

Document Title Page

No. 21795 X .'4/il^-

IN THE

United States Courtrf~^Appeals

FOR THE NINTH CIRCUIT

Estate of Eugene L. Freeland, Deceased, by Secu-

rity First National Bank, a national banking as-

sociation. Executor, and Vera Good Freeland, by

1. Turrentine, Conservator,

Petitioners,

vs.

Commissioner of Internal Revenue,

Respondent.

PETITIONERS' OPENING BRIEF.

George T. Altman, tl I I C U

424 South Beverly Drive, q^t) i jqc7

Beverly Hills, Calif. 90212, ^^^ ^ '^^^

Frank Kockritz, jj^^ q LUCK, CLERK

James W. Archer,

Gray, Gary, Ames & Frye,

14th Floor, Bank of America Bldg.,

San Diego, CaHf. 92101,

Attorneys for Petitioners.

Parker & Son, Inc., Law Printers, Los Angeles. Phone MA. 6-917L

'"'^7

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