v3492-249

Nos. 21,607 and 21,607-A

United States Court of Appeals

For the Ninth Circuit

1. Clifford Crummey and

Ethel Elizabeth Crummey,

Petitioners,

vs.

Commissioner of Internal Revenue,

Respo7ident.

On Petition to Review Decisions of the

Tax Court of the United States

REPLY BRIEF FOR PETITIONERS

Seaman, Couper and Wohl,

2318 K Street,

Sacramento, California 95816,

Attoryieys for Petitioners

Alvin R. Wohl,

John B. Cinnamon,

2318 K Street,

Sacramento, California 95816,

Of Counsel.

FILED

AUG 2 3 1967

AU G 2 ^ ' - ' ' V/M. B. LUCK, CLERK

PCRNAU-WALSH PRINTINO CO., BAN rRANDIBCO

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