v2640-7

Nos. 12535 and 12536

United States

Court of Appeals

For the Ninth Circuit

Louis Ritbino,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent,

and

Catherine Rubino,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent,

Brief for Petitioners

On Petitioner to Review Decisions

of the Tax Court of the United States

-)LP Z St)i =

PAUL ^^ ^^-^^^^^

Wareham C. Seaman

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archive.org Volume Name: govuscourtsca9briefs2640

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