v2151-947

Document Title Page

No. 9107

In the United States Circuit Court of

Appeals for the Ninth Circuit

    1. Avery, petitioner

Commissioner of Internal Revenue, respondent

ON PETITION FOR REVIEW OF DECISION OF THE UNITED

STATES BOARD OF TAX APPEALS

BRIEF FOR THE RESPONDENT

SEW ALL KEY,

Acting Assistant Attorney General.

BERRYMAN GREEN,

Special Assistant to the Attorney General.

FILED

haul P. O'BRIEN,,


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