v3087-633

No. 16097

In the United States Court of Appeals

for the Ninth Circuit

Robert E. Austin and Marian H. Austin,

PETITIONERS

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. Rige,

Assistant Attorney General.

Lee a. Jackson,

Melva M. Graney,

1. Guy Tadlock,

Attorneys,

Department of Jiistice,

Washington 25, D. C.

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