v3457-783

22047 and 22047-A (Consolidated)

UNITED STATES COURT of APPEALS

FOR THE NINTH CIRCUIT

MELVIN L. HAIR and ESTHER HAIR, his wife,

Petitioners,

vs.

COMMISSIONER OF INTERNAL REVENUE,

Respondent.

AND

RICHARD E. HAIR and NAOMI L. HAIR, his wife,

Petitioners,

vs.

COMMISSIONER OF INTERNAL REVENUE,

Respondent.

On Petitions For Review of Decisions of

The Tax Court of the United States

(Tax Court Nos. 3297-65 and 5001-65)

REPLY BRIEF OF PETITIONERS

CAMERON SHERWOOD

SHERWOOD, TUGMAN & GREEN

601-611 Baker Building

Walla Walla, Washington 99362

Attorneys for Petitioners I l ^

yfM. B. LUCK, CLE?

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