v2955-877

Document Title Page

No. 14984

In the United States Court of Appeals

for the Ninth Circuit

Commissioner of Internal Revenue, petitioner

William G. Ostler, respondent

ON PETITION FOR REVIEW OF THE DECISION OF THE TAX

COURT OF THE UNITED STATES

BRIEF FOR THE PETITIONER

CHARLES K. RICE,

Acting Assistant Attorney General,

LEE A. JACKSON,

ROBERT N. ANDERSON,

JOSEPH F. GOETTEN.

Attorneys, Department of Justice,

Washington 25, D. C.

MAR 15 1955

PAUL P. O'BRIEN. Ci^


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