v2810-717

No. 13,503

IN THE

United States Court of Appeals

For the Ninth Circuit

GrIULIO ParTICELLI,

Petitioner,

vs.

Commissioner of Internal Eevenue,

Respondent.

Estate of Eletta Particelli, Deceased,

Arthur Guerrazzi, Executor,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

On Review of The Tax Court of the United States.

SUPPLEMENTAL BRIEF OF PETITIONERS.

Valentine Brookes,

Arthur H. Kent,

1720 Mills Tower, San Francisco 4, California,

Attorneys-i

sdmr PeLitioners.

MAR 2 4 1954

PAUL P. nBDf-r

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