v3082-391

No. 15821 .

M:^o(oo

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United States Court of Appeals

For the Ninth Circuit

John R. Hansen and Shirley G. Hansen, Petitioners,

vs.

Commissioner of Internal Revenue, RespoKident.

Petition to Review a Decision of the Tax Court of

THE United States

BRIEF FOR PEXmONERS

Emmett E. McInnis Jr.

Attorney for Petitioners.

900 Northern Life Tower,

Seattle 1, Washington.

The ARBUB PRESS, Seattle

FILED

ivlAR 1 1 iaSS'

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