v3369-7

Nos. 20375, 20382

IN THE

' ^ 33G9 /

United States Court of Appeals

FOR THE NINTH CIRCUIT

1. Thomas Davis and Elizareth Lloyd Davis, M.

Philip Davis and Carolyn L. Davis,

Petitioners,

vs.

Commissioner of Internal Revenue,

Respondent.

^

On Petition for Review of the Decisions of the _^*^

Tax Court of the United States. j^J

^

BRIEF FOR THE PETITIONERS. C^

FJUED

Arthur A. Armstrong,

Armstrong & Brown, ^/^R 2 8 1966

458 South Spring Street, roMC

Los Angeles, Calif. 90013, ^VM. B. LUCK, CLERK

Counsel for Petitioners.

Parker & Son, Inc., Law Printers, Los Angeles. Phone MA. 6-917L

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