v2724-477

No. 13,239

IN THE

United States Court of Appeals

For the Ninth Circuit

Ben a. Puente and Makion Puente,

Petitioners,

vs.

Commissioner of Internal Revenue,

Respondent.

On Petition to Review a Decision of The Tax Court

of the United States.

REPLY BRIEF FOR PETITIONERS.

Lafayette J. Smallpage,

Stockton Savings and Loan Bank Building, Stockton, California,

Attorney for Petitioners,

FILED

JUN 2 1952

PAUL P. O'BRIEM

CLERK

Pkbnatj-Walsh Phintino Co., San Feanoisco

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