v2821-97

Nos. 13689-13702

Court of iippeate

for tfje Minti) Circuit.

RALPH PENN,

Petitioner,

vs.

COMMISSIONER OF INTERNAL REVENUE,

Respondent.

ALBERT PENN,

Petitioner,

vs.

COMMISSIONER OP INTERNAL REVENUE,

Respondent.

Cransicript of J^ecorb

Petitions to Review Decisionsr of the Tax Court

of the United States

JUfUO 1953

Phillips & Van Orden Co., 870 Brannan Street, San Francisco, Calif. 6-5-53

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