v2684-641

Nos. 12959, 12970, 12971

n the United States Court of Appeals

for the Ninth Circuit

;. Abbott Lindsey and Pauline LmDi^Y, Petitioners

Commissioner of Internal Revenue, Bespondent

Commissioner of Internal Revenue, Petitioner

Eleanore Langer, Respondent

Commissioner of Internal Revenue, Petitioner

Estate of R. L. Langer, Deceased ;

Eleanor Langer, Executrix, Respondent

On Petilions for Review of the Decisions of the Tax Court

of the United States

BRIEF FOR THE COMMISSIONER OF INTERNAL REVENUE

Theron Lamar Caudle,

Assistant Attorney General.

Ellis N. Slack,

1. 1. Prescott,

Edward J. P. Zimmerman,

Special Assistant

v/Y / ^^'i* .^^ Jb0^^

Attorney General.

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