v2151-987

Document Title Page

Nos. 9107, 9103

3n iije Intoft States

(Etrnttt (Emtrl of Appeals

Jor % Nintl? Otemt.

    1. Avery,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

Susanna Bixby Bryant,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

SUPPLEMENTAL MEMORANDUM IN BEHALF

OF PETITIONERS.

Dana Latham,

    1. Lund,

1112 Title Guarantee Bldg, Los Angeles, California,

Counsel for Petitioner, M. N. Avery No. 9107.

Thomas R. Dempsey,

  1. Calder Mackay,

Arthur McGregor,

1104 Pacific Mutual Bldg., Los Angeles, California,

Counsel for Petitioner, Susanna Bixby Bryant No.

9m - FILED

Parker & Baird Company, Law Printers, Los Angeles. n n

5EP 6


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