v2396-331

No. 10352

IN THE

United States Circuit Court of Appeals

b

FOR THE NINTH CIRCUIT

Helm and Smith Syndicate,

Petitioiier.

vs.

Commissioner of Internal Revenue,

Respondent.

PETITIONER'S REPLY BRIEF.

Thomas R. Dempsey,

Arthur H. Deibert,

William L. Kumler,

1104 Pacific Mutual Building, Los Angeles,

Attorneys for Petitioners.

^'^^ z s 1943

Parker & Bai

rd Companv, Law Printers, Los Angel^JA : -, ,-^, -

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