v3053-793

No. 15755

United States

COURT OF APPEALS

for the Ninth Circuit

MERRIMAN H. HOLTZ and HELENE TYROLL

HOLTZ,

Petitioners,

vs.

COMMISSIONER OF INTERNAL REVENUE,

Respondent.

PETITIONER'S BRIEF

Petition to Review a Decision of the Tax Court

of the United States

MoE M. ToNKON, j- I s r** jTN

1007 Public Service Building, IP I L C "-^

Portland, Oregon

For the Petitioners. j ?^pj 1 "x , ,j

Charles K. Rice,

Asst. U. S. Attorney General; r'/W4 -"" ' "^ ' '^'? Msfift.

Lee a. Jackson,

Atty., Department of Justice,

Washington 25, D. C,

For the Respondent.

STEVENS-NESS LAW PUB. CO., PORTLAND, ORE. 1-58

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