v2278-969

No. 9933

IN THE

United States Circuit Court of Appeals

For the Ninth Circuit

Commissioner of Internal Revenue,

Petitioner,

vs.

Christopher A. Buckley, Jr., and

Margaret A. Buckley,

Respondents.

BRIEF FOR RESPONDENTS,

Adolphus E. Graupner,

Louis Janin,

Balfour Building, San Francisco,

Attorneys for Respondents.

m B IUm %mm warn

PAUL n OWRIEf

Pernau Walsh Printing Co., San Francisco

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