v3504-7

3^^-

Nos. 21,607 and 21,607-A

n^^^^T

United States Court of Appeals

For the Ninth Circuit

1. Clifford Crummey and

Ethel Elizabeth Crummey,

Petitioners,

vs.

Commissioner of Internal Revenlte,

Respo7ident.

'^^ ^ 'i^q

On Petition to Review Decisions of the

Tax Court of the United States

BRIEF FOR PETITIONERS

Seaman, Couper and Wohl,

2318 K Street,

Sacramento, California 95816,

Attorneys for Petitioners.

Alvin R. Wohl,

John B. Cinnamon,

2318 K Street,

Sacramento, California 95816,

Of Counsel.

juri281387

FlCl

JUN 2 3 1967

iir.K CLERK

PCRNAU-WALSH PRINTING CD., SAN FRANCISCO

---

archive.org Volume Name: govuscourtsca9briefs3504

Volume: http://archive.org/stream/govuscourtsca9briefs3504

Document Link: http://archive.org/stream/govuscourtsca9briefs3504#page/n6/mode/1up

Top Keywords (auto-generated):

minor, trust, demand, guardian, california, 2d, section, tax, right, gifts, cal, estate, interest, trustee, gift

Top Key Phrases (auto-generated):

code section, natural guardian, gift tax, demand clause, internal revenue, appointed guardian, probate code, minor beneficiary, partial distribution, minor children, clifford crummey, trust instrument, trust estate, section 2503, revenue code

Document Status: UGLY