v2907-619

r No. 14217.

IN THE

United States Court of Appeals

FOR THE NINTH CIRCITIT

1. Glenn Switzer, et al..

Petitioners,

vs.

Commissioner of Internal Revenue,

Respondent.

Petition for Consolidated Review of Decisions of the Tax

Court of the United States.

BRIEF FOR PETITIONERS.

Baird & Cruikshank,

458 South Spring Street,

Los Angeles 13, California,

Attorneys for Petitioners.

ViLLiAM A. Cruikshank, Jr.,

Alva C. Baird,

Of Counsel '"^^l ^

Parker & Son, Inc., Law Printers, Los .ngeles. Phone MA, 6-91 7L

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