v2856-463

No. 14152

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

Dwight A. Ward, et al.,

vs.

Commissioner of Internal Revenue,

Petitioners,

Respondent.

REPLY BRIEF FOR PETITIONERS.

1. Calder Mackay,

Arthur McGregor,

Adam Y. Bennion,

Richard N. Mackay,

Stafford R. Grady,

523 West Sixth Street,

Los Angeles 14, California,

Attorneys for Petitioners. *

FILED

FEB 191955

PaUL P. O'BRIEN.

. CLtRK

Parker & Son, Inc., Law Printers, Los Angeles. Phone MA. 6-9171.

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