v2793-33

No. 13,806

IN THE

United States Court of Appeals

For the Ninth Circuit

Commissioner of Internal Revenue,

Petition&r,

vs.

Roy Eaton^

Respondent.

Commissioner of Internal Revenue,

Petitione7%

vs.

Genevieve H. Eaton,

Respondent.

On Petition for Review of the Decisions of the

Tax Court of the United States.

BRIEF FOR RESPONDENTS.

Milton Cades,

Bishop Trust Building. Honolulu, Hawaii,

Attorney for Respondents.

Smith, Wild, Beebe & Cades,

Bishop Trust Building, Honolulu. Hawaii.

Of Counsel.

F LEci

fOy iu 1953

I'EENAU-WALSH FEINTING CO., SAN rHANCISCO, CALirOKNiA

PAUL P. O'BRIEN

ri cc

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