v2988-935

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

1. Norman Phelps and Alice Phelps,

vs.

Commissioner of Internal Revenue,

Appellants,

Appellee.

On Appeal From a Decision by the United States Tax Court.

BRIEF FOR APPELLANTS.

Wellman p. Thayer,

Arthur H. Deibert,

William L. Kumler,

523 West Sixth Street,

Los Angeles 14, California,

Attorneys for the Appellants.

Parker & Son, Inc., Law Printers, Los A;,,et., I';;'

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archive.org Volume Name: govuscourtsca9briefs2988

Volume: http://archive.org/stream/govuscourtsca9briefs2988

Document Link: http://archive.org/stream/govuscourtsca9briefs2988#page/n934/mode/1up

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