v3065-323

No. 15,1

In the United States Court of Appeals

for the Ninth Circuit

Commissioner of Internal Revenue, petitioner

Frank W. Babcock, respondent

On Petition For Review of The Decision of The

Tax Court of The United States

BRIEF FOR THE PETITIONER

Charles K. Rice,

Assistant Attorney General.

Lee a. Jackson,

Robert N. Anderson,

Louise Foster,

Attorneys,

Department of Jitstice,

Washington 25, D. C.

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