v2653-827

Nos. 12,618 and 12,619

IN THE

United States Court of Appeals

For the Ninth Circuit

Molly A. Haekness,

vs.

Petitioner,

Commissioner of Internal Revenue^

Respondent,

Floyd J. Harkness^

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent,

No. 12,618

(CONSOLIDATED

GASES)

No. 12,619

BRIEF FOR PETITIONERS.

Philip S. Ehrlich,

Albert A. Axelrod,

1. 1. Hecht,

Irving Ro^ns,

2002 Rush Building, San Francisco 4, California,

Attorneys for Petitioners,

nv 10 1950

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