v3428-1089

No. 20,863

IN THE

United States Court of Appeals

For the Ninth Circuit

Commissioner of Internal Revenue,

Petitioner,

vs.

Oscar E. Baan and Evelyn K. Baan,

Respondents.

PETITION FOR REHEARING

Harry R. Horrow,

Stephen J. Martin,

standard Oil Building,

225 Bush Street,

San Francisco, California 94104,

Attorneys for Respondents.

Iub 1967

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PERNAU-WALBH PRINTING CO., BAN FRANCISCD

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