v3065-433

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

1. Gordon Phillips and Lauretta M. Phillips,

Petitioners,

vs.

Commissioner of Internal Revenue,

Respondent.

BRIEF FOR THE PETITIONERS.

1. 1. BuRFORD, Jr.,

523 West Sixth Street.

Los Angeles 14. California,

Attorney for Petitioners.

Parker & Son, Inc., Law Printers, Los Angeles. Phone MA. 6-9171.

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