v3057-881

No. 15752

United States Court of Appeals

For the Ninth Circuit

Mathew J. Spiesman, Jr., and Mary Spiesman,

Petitoners,

vs.

Commissioner of Internal Revenue,

Respondent.

Appeal from the Tax Court of the

United States

BRIEF FOR PETITIONERS

Paul Castoldi,

Francis J. Butler,

811 Paulsen Building,

Spokane 1, Washington,

Attorneys for Petitioners.

THI FRANKLIN POMS, SPOKANE

FILED

JAN241S58

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