v3224-880

Nos. 18018-19

In the

United States Court of Appeals

For the Ninth Circuit

Commissioner of Internal Revenue,

Petitioner,

vs.

South Lake Farms, Inc.,

Respondent.

Commissioner of Internal Revenue,

Petitioner,

vs.

South Lake Farms,

Respondent.

Brief for Respondents

Henry D. Costigan

Gordon M. Weber

John B. Lowry

601 California Street

San Francisco 8, California

Attorneys for Respondents

and Taxpayers

McCutchen, Doyle, Brown & Enersen

601 California Street

San Francisco 8, California

Of Counsel

SORG PRINTING COMPANY OF CALIFORNIA, 180 FIRST STREET. SAN FRANCISCO 8

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