v2666-309

Document Title Page

Nos. 12,728 and 12,729

IN THE

United States Court of Appeals

For the Ninth Circuit

, ROLLINGWOOD CORPORATIOISr,

% Petitioner,

I: vs.

Commissioner of Internal Revenue,

j Respondent.

David D. Bohannon,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

Petitions for Review of Decisions of the

Tax Court of the United States.

BRIEF FOR PETITIONERS.

Fvueo

Justin M. Jacobs,

Garret McEnerney II,

James Shaughnessy,

2002 Hobart Building, San. Francisco 4, California,

B^.v*^ cftic Counsel for Petitioners.


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