v2916-773

No. 14,574

IN THE

United States Court of Appeals

For the Ninth Circuit

Stephen F. Heringee, Mabel H. Hee-

iNGEE, John F. Heringee, and Alt a

1. Heeingee,

Petitioners,

vs.

Commissioner of Inteenal Revenue,

Respondent.

Y

On Petition for Review of the Decision of the

Tax Court of the United States.

BRIEF FOR THE PETITIONERS.

1. 1. 1. JULIEN,

220 Bush Street, San Francisco 4, California,

Attorney for Petitioners.

FILED

NOV Zh i^tot)

^^y r. O'BRiEr

Peenau- Walsh Printing Co., San Fkakoisco

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