v3253-965

No. 17,347

IN THE

United States Court of Appeals

For the Ninth Circuit

iCADiA Savings and Loan Association, Pefitioners

Commissioner of Internal Revenue, Respondent

ON PETITION FOB REVIEW OF THE DECISIONS OF TEE

TAX COURT OF TEE UNITED STATES

BRIEF FOR THE RESPONDENT

Louis F. Oberdokfer,

Assistant Attorney General.

Lee a. Jackson,

Harry Baum,

Fred E. Youngman,

Attorneys,

Depa/rtifient of Justice,

Washington 25, :Splo L E O

fcKANl^, Hn m.h

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