v2282-1069

No. 9904 r

In the United States

Circuit Court of Appeals

For the Ninth Circuit

COMMISSIONER OF INTERNAL REVENUE,

Petitioner,

vs.

HARRY T. NICOLAI, Respondent.

BRIEF FOR THE RESPONDENT

On Petition for Review of the Decision of the

United States Board of Tax Appeals.

GEORGE J. PERKINS,

Board of Trade Bldg.,

QE" '94^ Portland, Oregon,

' Counsel for Respondent.

JUP.O'SIRIEN^

^TCV(NS-N(SS LAW ru CO.. PORTLANB SOt

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archive.org Volume Name: govuscourtsca9briefs2282

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