v2894-205

No. 14402

In the United States Court of Appeals

for the Ninth Circuit

Otis A. Kittle, petitioner

Commissioner of Internal Revenue, respondent

ON PETITION FOR REVIEW OF THE DECISION OF THE TAX

COURT OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

1. BRIAN HOLLAND,

Assistant Attorney General.

ELLIS N. SLACK,

HILBERT P. ZARKY,

WALTER AKERMAN, JR.,

Special Assistants to the

Attorney General.

FILED

APR 25 1G55

PAUL P. O'BRIEN, Clerk

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