v2657-1115

No. 12,664

IN THE

United States

Court of Appeals

For the Ninth Circuit

Commissioner of Internal Revenue,

Petitioner,

vs.

Grace H. Kelham, Leila H. Neill, Ellis

1. Moore, Harriet H. Belcher, and'

Lillie S. Wegeforth,

Respondents.

Brief in Support of Respondents' Petition

for Rehearing

On Behalf of Adolph B. Spreckels and Dorothy C. Spreckels, Taxpayers and

Respondents in Commissioner of Internal Revenue, Petitioner, v.

Adolph B. Spreckels, et al., Respondents, No. 12,663.

FILEE5'

John L. Bradley

bimmins, Kent, Draper & Bradley

243 Kearny Sti

San Francisco 8, California

Attorneys for Taxpayers and

DEC " & 1951 Respondents Adolph /'. Spreckels

and Dorothy ( Spreckels.

PAUL P . O'BRIEN^

PARKER pVfwTfwtJRr

IMPANY, I80 FIRST STREET. SAN FRANCISCO

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