v3079-151

No. 15712

In the United States Court of Appeals

for the Ninth Circuit

B.AJBETTA Schmidt, petitioner

Commissioner of Internal Revenue, respondent

On Petition for Review of the Decision of the

Tax Court of the United States

BRIEF FOR THE RESPONDENT

Charles K. Rice,

Assistant Attorney General.

Lee a. Jackson,

Harry Baum,

Arthur L Gould,

Attorneys,

Department of Justice,

Washington 25, D. C.

FILED

FEB 2 7 195a

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