v3225-831

Nos. 18178 and 18179

In the United States Court of Appeals

for the Ninth Circuit

arrison E. Spangler and Myrtle B. Spangler,

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

Louis F. Oberdorfer,

Assistant Attorney General.

Lee a. Jackson,

Meyer Rothwacks,

Earl J. Silbert,

Attorneys,

Department of Justice,

Washington 25, D. C.

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