v3355-563

No. 20, 110

IN THE UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

UNITED STATES OF AMERICA,

Appellant

JAMES H. MARSHALL and THELMA MARSHALL,

Appellees

ON APPEAL FROM THE JUDGMENT OF

THE UNITED STATES DISTRICT COURT FOR

THE SOUTHERN DISTRICT OF CALIFORNIA

BRIEF FOR THE APPELLANT

Of Counsel:

RICHARD M. ROBERTS,

Acting Assistant Attorney General .

LEE A. JACKSON,

L HENRY KUTZ,

FRED E. YOUNG MAN,

Attorneys ,

Department of Justice ,

Washington, D. C. 20530.

MANUEL L. REAL,

United States Attorney .

LOYAL E. KEIR,

Assistant United States Attorney ,

Chief, Tax Division.

JAMES S. BAY,

Assistant United States Attorney . FRANK H. SCHIVIID Clerk

FILED

OCT - 1

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