v3226-489

No. 18209

United States

COURT OF APPEALS

for the Ninth Circuit

WILLIAM J. WINEBERG and the ESTATE OF

JANET R. WINEBERG, DECEASED,

WILLIAM J. WINEBERG, EXECUTOR,

Petitioners,

vs.

COMMISSIONER OF INTERNAL REVENUE,

Respondent.

On Petition for Review of tfie Decision of the Tax Court

of the United States

BRIEF FOR THE PETITIONERS

FILED

CHARLES P. DufS/}'^''^ ^' SCHM/D. CURHl

Davidson, Duffy & Stout,

625 Yeon Building,

Portland 4, Oregon,

Counsel for Petitioners.

STkVENS-NBSS LAW PUB. CO.. PORTLANC. ORE

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