v2856-419

No. 14,152

I ii the United States Court of Appeals

for the Ninth Circuit

Dwight A. Ward, petitioner,

Commissioner of Internal Revenue, respondent

Hanna P. Ward, petitioner,

Commissioner of Internal Revenue, respondent

ON PETITIONS FOR REVIEW OF THE DECISIONS OF THE

TAX COURT OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

1. BRIAN HOLLAND,

Assistant Attorney General,

ELLIS N. SLACK,

HILBERT P. ZARKY,

ALONZO W. WATSON, JR.,

Special Assistants to the

Attorney General.

FILED

FEB 12195s

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