v3235-53

No. 18455

In the United States Court of Appeals

for the Ninth Circuit

1. 1. and Virginia S. McCui^ough, petitioners

Commissioner of Internal Revenue, resjpondent

On Petition for Review of the Decision of the

Tax Court of the United States

BRIEF FOR THE RESPONDENT

Louis F. Oberdorfer,

Assistant Attorney General.

Lee a. Jackson,

Harry Baum,

Arthur E. Strout,

Attorneys,

Department of Justice,

Washington, D. C. 20530

FILED

JUL 2t W"

f RANK H. SCHMID, CUBK

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