v3085-643

IN THE

UNITED STATES COURT OF APPEALS

For The Ninth Circuit

N o. 1598 5

ROBLEY H. EVANS and JULIA M. EVANS,

husband and wife,

Petitioners,

COMMISSIONER OF INTERNAL REVENUE,

Respondent,

Brief for Petitioners

ROSWELL MAGILL

15 Broad Street

New York, New York

LYLE L. IVERSEN

800 Hoge Building

Seattle, Washington

EDGAR BERNHARD

33 North LaSalle Street

Chicago, Illinois

DONALD J. YELLON

33 North LaSalle Street

Chicago, Illinois

JOHN C. KLETT, JR.

15 Broad Street

New York, New York

Attorneys for Petitioners

Of Counsel:

CRAVATH, SWAINE & MOORE ^

15 Broad Street

New York, New York jj.

D'ANGONA, PFLAUM, WYATT & RISKIND

33 North LaSalle Street

Chicago, Illinois

Mccormick a Henderson, inc., Chicago, ill.

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