v2282-1043

No. 9904

In the United States Circuit Court of Appeals

for the Ninth Circuit

Commissioner of Internal Revenue, petitioner

Harry T. Nicolai, respondent

ON PETITION FOR REVIEW OF THE DECISION OP THE UNITED

STATES BOARD OF TAX APPEALS

BRIEF FOR THE PETITIONER

SAMUEL O. CLARK, Jr.,

Assistant Attorney Oeneral.

1. LOUIS MONABCH,

SHERLEY EWING,

Special Assistants to the Attorney Oerteral.

^i(y&HiuH,

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