v2915-427

No. 14559

For the Nimtli Circuit

Emil Usibelli and Rose P. Usibelli,

Petitioners,

vs.

Commissioner of Internal Revenue^

Eespondent.

On Petition for Review of the Decision of the Tax

Court of the United States

BRIEF OF PETITIONERS

Jones & Grey

1. 1. Kehoe

Counsel for Petitioners

610 Colman Building,

Seattle 4, Washington.

The Argus Press, Seattle

Sr#v.

FTCED

,^ FEB 2 31955

m PAUU P. 0*'^^f

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