v2792-535

No. 13,804

IN THE

United States Court of Appeals

For the Ninth Circuit

Commissioner of Internal Revenue,

vs.

Edward D. Sultan,

Petitioner,

Respondent.

Commissioner of Internal Revenue,

Petitioner,

vs.

Olga L. Sultan,

Respondent.

On Petitions for Review of the Decisions of the

Tax Court of the United States.

BRIEF FOR RESPONDENTS.

Milton Cades,

Bishop Trust Building, Honolulu. Hawaii.

Attorney for Respondent*.

Smith, Wild, Beebe & Cades,

Bishop Trust Building, Honolulu, Hawaii.

Of Counsel.

1953

FILED

Peknau-Walsh Feinting Co., San Fkancisco, Califoknia

PAUL P. O'BRIEN

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