v3058-955

No. 15797

In the United States Court of Appeals

for the Ninth Circuit

Marc D. Leh and L. Waive Leh, petitioners

V,

Commissioner of Internal Revenue, respondent

David E. Brown and Christobel H. Brown,

petitioners

V,

Commissioner of 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.

Lee a. Jackson,

Harry Baum,

Myron C. Baum,

Attorneys,

Department of Jicstice,

Washington 25, D. C.

FILLD

NiAi^ 2 4 1958

PAUL ?,0' B R 1 ci^j ,p-'^..

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