v2982-973

No. 15250

IN THE

FOR THE NINTH CIRCUIT

THOMAS F. DORAN, ETHEL M. DORAN,

ONEY S. RIGGS, DOROTHY F. RIGGS,

IDA BEE MacDONALD, CLARA NIE-

MAN, GUS H. NIEMAN, JOHN W.

MacDONALD, Petitioners

vs.

COMMISSIONER OF INTERNAL

REVENUE, Respondent

No. 15250

BRIEF OF APPELLANT

On Appeal from the Tax Court of the United States

PAINE, LOWE, COFFIN AND HERMAN

1. 1. LOWE

ALAN P. O'KELLY

602 Spokane & Eastern Building

Spokane 1, Washington

Attorneys for Petitioners

1. 1. HILL PRINTING CO

JAN 1 6 1957

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