v3267-901

No. 17,562 ^

In the United States Court of Appeals

for the Ninth Circuit

Richard M. Boe and Mary Lois Boe, petitioners

Commissioner of Internal Revenue, respondent

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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

Burt J. Abrams

Attorneys

Department of Justice

Washington 25, D.C.

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