v3040-465

No. 15.461

United States

COURT OF APPEALS

for the Ninth Circuit

1. 1. PIERCE, Appellant

UNITED STATES OF AMERICA, Appellee

No. 15.462

UNITED STATES OF AMERICA, Appellant

LENA L. PIERCE, Appellee

BRIEF FOR L. H. PIERCE AND LENA L. PIERCE

On Appeals from the Judgments of the United States

District Court for the District of Oregon

The District Court rendered no opinion. Its Find-

ings of Fact and Conclusions of Law are to be found at

1. 25-31.

JURISDICTION

These consolidated appeals involve federal income

taxes. L. H. Pierce and Lena L. Pierce, the taxpayers,

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