v3375-673

PEB 141367

No. 20621

In the

United States Court of Appeals

For the Ninth Circuit

John M. Rogers and John M. Rogers,

Executor of the Estate of Gladys B.

Rogers, deceased,

Petitioners,

vs.

Commissioner of Internal Revenue,

Respondent.

Petitioners' Reply Brief

Edward J. Ruff w 1 9&^

Michael L. Mellor

Graham G. Campbell

James R. Bridges MA- ^

Thelen, Marrin, Johnson & Bridges

111 Sutter Street

San Francisco, California 94104

Attorneys for Petitioners

SORG PRINTING COMPANY OF CALIFORNIA. 346 FIRST STREET. SAN FRANCISCO 94IOS

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