v2543-953

Document Title Page

No. 11999

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

Harry A. Roberts and Ruth M. Roberts,

Petitioners,

vs.

Commissioner of Internal Revenue,

Respondent.

PETITIONERS' BRIEF.

StP 2c5l948

PAUL P O'BRIEC^,

Gilbert J. Heyfron,

6513 Hollywood Boulevard, Hollywood 28,

Earl E. Howard,

6777 Hollywood Boulevard, Hollywood 28,

Attorneys for Petitioners.

Parker & Company. Law Printers, Los Angeles. Phone TR. 5206.


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