v3379-799

No. 20,863

United States Court of Appeals

For the Ninth Circuit

COATMISSIONER OF INTERNAL REVENUE,

Petitioner,

vs.

Oscar E. Baan and Evelyn K. Baan,

Respondents.

On Petition for Review of the Decision of the

Tax Court of the United States

BRIEF FOR RESPONDENTS

Harry R. Horrow,

Stephen J. Martin,

225 Bush street,

San Francisco, California 94104,

Attorneys for Respondents.

PrLLSBURY, Madison & Sutro,

225 Bush Street,

San Francisco, California 94104,

Of Counsel. _ ^

FILED

FEB14A3B7

NOV 1." 1966

WM. B. LUCK, CLERK

PERNAU-WAUaH PRINTINB CO., BAN FRANGIBCD

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