v3267-1269

No. 17563

IN THE

United States Court of Appeals

FOR THE NINTH CIRCUIT

Family Record Plan, Incorporated (Dissolved), and

Family Record Plan, Incorporated, Transferee of

Family Record Plan, Incorporated (Dissolved),

Petitioners,

vs.

Commissioner of Internal Revenue,

Respondent.

On Petition for Review of the Decision of the Tax Court

of the United States.

PETITIONERS' REPLY BRIEF.

FILED

BaIRD & HOLLEY, flAV 2 :

Harold Easton,

By Thomas A. Baird, pRANK H. SCHMID, Clerk

458 South Spring Street,

Los Angeles 13, California,

Counsel for Petitioners on Review.

Parker & Son, Inc Law Printers, Los Angeles. Phone MA. 6-9171.

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