v3220-935

%

Nos. 17289-17292

In the United States Court of Appeals

for the Ninth Circuit

William Malat and Ethel Malat, petitioners

V,

Commissioner of Internal Revenue, respondent

Ben Lesser and Lily Lesser, petitioners

Commissioner of Internal Revenue, respondent

^'/

Louis Rudman and Shirley Rudman, PETiriONERS

Commissioner of Internal Revenue, respondent

Louis Lomas and Claire Lomas, petitioners

V,

Commissioner of Internal Revenue, respondent

ON PETITIONS FOR REVIEW OF THE DECISIONS OP THE TAX

COURT OF TH^ UNITED STATES

BRIEF rOR THE RESPONDENT - ^ " - ...^

^tc

LOUIS F. OBERDORFER,

Assistant Attorney General, * ^Q^l

LEE A, JACKSON,

1. 1. PRESCOTT,

MORTON K, ROTHSCHILD, ' '^HKH, SQHMlt)^

Attorneys,

Department of Justice,

WasMngton 25, D.C.

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