v3240-161

No. 18,571

IN THE

United States Court of Appeals

For the Ninth Circuit

Ronald H. Williams and Ann G. Williams,

Husband and Wife,

Petitioners,

vs.

Commissioner of Internal Revenue,

Respondent.

On Review of the Decision of the Tax Court

of the United States

BRIEF FOR PETITIONERS

Harold M. Everton,

1760 The Alameda,

San Jose 26, California,

Counsel for Petitioners.

Jerry A. Kasner,

1760 The Alameda,

San Jose 26, California,

Of Counsel.

PERNAU-WALBH PRINTINB CO.. BAN FRANCISCO

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