v2983-895

Document Title Page

i^ V

No. 15270

In the United States Court of Appeals

for the Ninth Circuit

)BERT AZEVEDO, IrENE KeRSHAW AND PaUL KeRSHAAV,

Jr., petitioners

Commissioner op Internal Revenue, respondent

ON PETITIONS FOR REVIEW OF THE DECISIONS OF THE

TAX COURT OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

CHARLES K. RICE,

Assistant Attorney General.

HARRY BAUM.

WALTER R. GELLES.

Attorneys,

Department of Justice,

Washington 25, D. C.

FILED

MAR 1 8 1957

PAUL P. 0'BHIfcN,CuEi


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