v2327-959

No. 10289.

IN THE

United States Circuit Court of Appeals

FOR THE NINTH CIRCUIT

Lombard Trustees, Ltd., a Trust, and Charles S. Lom-

bard, Bertha M. Lombard and Norman M. Lom-

bard, Trustees thereof,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

PETITIONER'S REPLY BRIEF.

UPON PETITION TO REVIEW A DECISION OF THE TAX

COURT OF THE UNITED STATES.

Geo. W. Hellyer,

John B. Surr,

204 Citizens Natl. Bank Bldg., San Bernardino,

Attorneys for Petitioner. wmm __

FILED

JAN 2 3 1943

Parker & Baird Company, Law Printers, Los Asi^efe a *" ^ ^"'^ *

CLERK

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