v2982-171

at?

No. 15,42T

IN THE

United States Court of Appeals

For the Ninth Circuit

Louis L. Gowans and Helen T. Gowans,'

husband and wife,

Petitioners on Review,

vs.

( Commissioner of Internal Revenue,

Respondent on Review,

BRIEF FOR LOUIS L. GOWANS AND HELEN T. GOWANS,

PETITIONERS ON REVIEW.

Frank D. Padgett,

312 Castle & Cooke Building, Honolulu, Hawaii,

Attorney for Petitioners.

Robertson, Castle c^: Anthony,

.312 Castle & Cooke Building, Honolulu, Hawaii,

Of Counsel.

FILED

JAN 2 5 1957

PAUL P. O'bnitN, Cun

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