v2565-99

No. 12,136

IN THE

United States Court of Appeals

For the Ninth Circuit

Commissioner of Internal Revenue,

Petitioner,

vs.

Joe Shoong,

Respondent.

and

Commissioner of Internal Revenue,

Petitioner,

vs.

Rose Shoong,

Respondent.

On Petition for Review of the Decision of the Tax Court

of the United States.

CONSOLIDATED BRIEF FOR RESPONDENTS.

M/R^i3m9

P, o^esisN,

Gavin McNab, Schmulowitz,

AiKiNS, Wyman & Sommer,

Nat Schmuloavitz,

Peter S. Sommer,

Sidney F. DeGoff,

625 Market Street. 8an Francisco 5, California,

EfiK' Attorneys for Respondents,

Joe Shoong and Rose Shoong.

Pernau-Walrh Pkintino Co., San Franoiboo

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