v2665-255

No. 12721

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

1. 1. St. Clair and Annastatia St. Clair,

Appellants,

vs.

United States of America,

Appellee.

REPLY BRIEF FOR APPELLANTS.

Thomas R. Dempsey,

Wellman P. Thayer,

Arthur H. Deibert,

1. Benjamin Thompson,

William L. Kumler,

1 104 Pacific Mutual Building, Los Angeles 1.4,

Attorneys for Appellants.

1950

T8RIEN.

Parker & Company, Law Printers, Los Angeles. Phone MA. 6-9171.

ri4K

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Top Key Phrases (auto-generated):

complete liquidation, clair estate, section 115, revenue code, internal revenue, partial distributions, complete liquidation., respondent asserts, liqui dation, 1940 distributions, section 112, income taxation, form 966, federal income, emphasis supplied.

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