v3242x-739

NO 1864 1

IN THE UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

FOREST G. SMITH, JR. and

ROSE MARY SMITH,

Appellants,

vs.

COMMISSIONER OF INTERNAL

REVENUE,

Appellee

BRIEF FOR THE APPELLANTS

ON PETITION

FOR REVIEW OF DECISION OF

THE TAX COURT OF THE UNITED STATES

ERNEST R. MORTENSON

EUGENE HARPOLE

961 East Green Street

Pasadena, California

Attorneys for Appellants

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