v2915-483

IN THE

United States Court of Appeals

For the Ninth Circuit.

No. 14,559.

EMIL USIBELLI and ROSE P. USIBELLI,

Petitioners,

COMMISSIONER OF INTERNAL REVENUE,

Respondent.

On Petition for Review of the Decisions of the Tax Court of

the United States.

BRIEF FOR AMICI CURIAE.

Richard L. Levy,

William T. Coleman, Jr.,

2635 Fidelity-Phila. Trust Bldg.,

Philadelphia 9, Pa.,

Edgar J. Goodrich,

LiPMAN Redman,

607 Ring Bldg.,

Washington 6, D. C,

Attorneys for J. Robert Bazley,

Of Counsel: Inc. and John Schumacher,

Dilworth, Paxson, Respectively, Amid Curiae.

Kalish & Green,

2635 Fidelity-Phila. Trust Bldg.,

Philadelphia 9, Pa.,

Guggenheimer, Untermyer, CI^ I I EIT P^

Goodrich and Amram,

607 Ring Bldg., .

Washington 6, D.C APR J- 5 1355

International, 236 Chestnut St., Phila. 6, Fa.

PAUL P. O'BRIEN, CLERK

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