v3242x-891

NO. 1864 1

IN THE UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

FOREST G. SMITH, JR. and

ROSE MARY SMITH,

Petitioners,

vs.

COMMISSIONER OF INTERNAL

REVENUE,

Respondent.

REPLY BRIEF FOR THE PETITIONERS

ON PETITION

FOR REVIEW OF DECISION OF

THE TAX COURT OF THE UNITED STATES

FILED

ERNEST R. MORTENSON

AUR 2 r W 5 EUGENE HARPOLE

961 East Green Street

FRANK H. SCHWD, CLERK Pasadena, California

Attorneys for Petitioners

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