v3392-957

Mo 21 185

IN THE UNITED STATES aURT OP APPEALS

FOR THE HINTM CIRCUIT

JOAN E. HELLER TRUST et al.

Petitioners

COtftllSSIOHER OF INTERNAL REVENUE

R flpOQdent

ON PETITION FOR REVIEW OF THE DECISION OF THE

TAX COURT OF THE UNITED STATES

REPLY BRIEF FOR THE PETITIONERS

p" I p Pfivid W. Richter

^" ^^ *"^Boyle, Bilby, Thompson &i

Shoenhair

op7 9th Floor

Valley National Bvllding

Tucson, Arizona ^57oI

^^^*S^ CLERJii

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archive.org Volume Name: govuscourtsca9briefs3392

Volume: http://archive.org/stream/govuscourtsca9briefs3392

Document Link: http://archive.org/stream/govuscourtsca9briefs3392#page/n956/mode/1up

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