v3456-53

IN THE UNITED STATES COURT CF APPEALS

FOR THE NINTH CIRCUIT

LEON W. SCALES and KATHLEEN A. SCAi^ES,

Plaintiffs

ROBERT A. RIDDELL,

Defendant-Appellant

ALLEN J. SUTHERLAND and ESTELLA W. SUTHERLAND,

Plaintiffs

ROBERT A. RIDDELL,

Del enoan-c-Appexiant

1. PAUL SUTHERLAND and MARLEINE G. SUTHERLAND,

Plaintiffs

ROBEJW A. RIDDELL,

Defendant-Appellant

MUNA J. MAbUN (FORMERLY MONA J. PARKER),

Plaintiff

ROBERT A. RIDDELL,

Defendant-Appellant

JOSEPH LEVIKCW, JR. and ELIZABETH M. LEVIKCW,

Plaintiffs

ROBERT A. RIDDELL,

Defendant -Appellant

FRED J. HCWARTH and PAULINE J. HOWARTH,

Plaintiffs

ROBERT A. RIDDELL,

Def endant-AT pollant

ON APPEALS FRCM THE JUDGMENTS OF THE UNITED STATES DISTRICT

COURT FOR THE CEliTRAL DISTRICT OF CALIFORNIA

BRIEF FOR THE APPELLANT

f Counsel ; MITCHELL ROGOVIN,

As si stant Atl oiTiey : on f i . 1 .

1. MATTHEW hyknl, Jrt.,

^^fo/^ ;f ,atep Attorney . LEE A. JACKSON,

ROBERT N. ANDERSON,

SaRLES H. MAGNUSON, ROBERT I. WAXMAN^

Assistant United States Attorney , Attorneys,

Assistant Chief, Tax Division Department of justice,

Washington. D. C. 20$3Q

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