v2851-697

Document Title Page

No. 14090

United States Court of Appeals

For the Ninth Circuit

Helga Caklen, John T. Caklen, Cathryn McKay, Ar-

thur R. McKay, Arthur R. and Cathryn McKay

and John T. and Helga Carlen, . Appellants,

vs.

Commissioner of Internal Reyenue, Appellee.

Appeal from the Tax Court of the United States

BRIEF OF APPELLANTS

Charles P. Osborn

Lester T. Parker

Attorneys for Appellcmts.

603 Central Building,

Seattle 4, Washington.

FILC D

The arqus Press, Seattle

MAR 2 4 1954

PAUL P. O'BRIEN

CLERK


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