v3181x-917

Document Title Page

No. 16775

IN THE

United States Court of Appeals

For the Ninth Circuit

Commissioner of Internal Revenue,

Petitioner,

vs.

Grover D. Turnbow and

Ruth H. Turnbow,

Respondents.

On Petition for Review of the Decision of the

Tax Court of the United States,

32 T.C. 646

BRIEF OF RESPONDENTS

FILED

Pillsbury, Madison & Sutro,

Francis R. Kirkham,

Harry R. Horrow,

Francis N. Marshall, A l ' ^ 1 a

Whitcomb J. McFarland,

Standard Oil Building,

San Francisco 4, California, FRANK H. SCHMID, CLER

Attorneys for Respondents.

1. DOBRZENSKY,
1. DOBRZENSKY,

1730 First Western Bank Building,

Oakland 12, California,

Of Counsel.

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