v3392-889

1/

No. 21,185

IN THE

^tttteb plates Olourl of appeals

FOR THE NINTH CIRCUIT

JOAN E. HELLER TRUST (FORMERLY

JOAN E. SMOTKIN TRUST),

ARIZONA TRUST CO., TRUSTEE, et al.,

PETITIONERS,

vs.

THE COMMISSIONER OF INTERNAL

REVENUE,

RESPONDENT.

ON PETITION FOR REVIEW OF THE DECISIONS

OF THE TAX COURT OF THE UNITED STATES

BRIE F FOR THE PETITION ERS

if^'^'^NU lA S Boyle, Bilby, Thompson &

9,0^'^^'' 9th Floor

Shoenhair

li Floor

Valley Natiaasi Suilc^

QV.t^^ Tucson, AKzoik 1S57I

FEBl 1967

WM, E LUCK, CLERK

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Document Link: http://archive.org/stream/govuscourtsca9briefs3392#page/n888/mode/1up

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