v2810-1063

No. 13523

PntteJt ^tat^g Court of ^pp^ab

for tle ^intl Jtstnct

ESTATE OF WALLACE CASWELL, Deceased;

JENNIE J. CASWELL, Administratrix,

Petititioner,

vs.

COMMISSIONER OF INTERNAL REVENUE,

Respondent.

and

ESTATE OF CHARLES HENRY CASWELL,

Deceased; EARL W. CASWELL, Adminis-

trator,

Petitioner,

vs.

COMMISSIONER OF INTERNAL REVENUE,

RespoiideMt.

rr L E D

^rief for PcttttnncrB FEB 1 3 1953

On Petition to Review Decisions

of the Tax Court of the Unitedp^Hgrtssp. O'BRIEN ,

CLERK

Wareham C. Seaman

Attorney for the Petitioners

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