v3069-343

?:'v:,

No. 15945

In the United States Court of Appeals

for the Ninth Circuit

Albert Gersten, Myron P. Beck and Ann H.

Beck, Milton Gersten _ani Mary Gersten,

PETITIONERS

Commissioner of Internal Revenue, respondent

On Petitions for Review of the Decisions of the

Tax Court of the United States

BRIEF FOR THE RESPONDENT

Andrew F. Oehmann,

Acting Assistant Attorney General.

Joseph F. Goeiten,

Melva M. Graney,

Louise Foster,

Attorneys,

Department of Justice,

Washington 25, D. C.

^ 1 L L D

JUL '^

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