v2724-409

No. 13,239

IN THE

United States Court of Appeals

For the Ninth Circuit

Ben a. Puente and Marion Puente,

Petitioners,

vs.

Commissioner of Internal Revenue,

Respondent.

On Petition to Review a Decision of The Tax Court

of the United States.

BRIEF FOR PETITIONERS.

Lafayette J. Smallpage,

Stockton Savings and Loan Bank Building, Stockton, California,

Attorney for Petitioners.

rKNAC-WALSH PBINTIN9 CO., SAN FHANOISCO

FILED

APR 1 4 1952

fAUC P. O'BRIEN^

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