v1750-133

No. 6636

In the United States Circuit Court of

Appeals for the Ninth Circuit

Jennings & Co., Inc., a Corporation, petitioner

V,

Commissioner of Internal Revenue, respondent

UPON PETITION TO REVIEW AN OfiDER OF THE UNITED

STATES BOARD OF TAX APPEALS

BRIEF FOR RESPONDENT

1. 1. YOXTNGQUIST,

Assistant Attorney General.

SEWALL KEY,

1. EDWABD MITCHELL,

Special Assistants to the Attorney Oeneral.

1. 1. CHABEST,

General Counsel, Bureau of Internal Revenue,

PAUL E. WABINa,

Special Attorney, Bureau of Inteimal Revenue,

Of Counsel,

FILED

MAfl

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