v3456-899

No. 22032

IN THE

Winikh States;

Court of lippeals

FOR THE NINTH CIRCUIT

1. 1. SMITH and V. K. SMITH,

Appellants

NEAL S. WARREN, as District Director of

Internal Revenue for Washington,

Appellee

ON APPEAL FROM THE JUDGMENT OF THE UNITED STATES

DISTRICT COURT FOR THE WESTERN DISTRICT

OF WASHINGTON

BRIEF DF APPELLEE

MITCHELL ROGOVIN

p I I p Pj Assistant Attorney General.

LEE A. JACKSON,

nn "X n 1Qfi7 MEYER ROTHWACKS,

UCI ^U lyO/ EDWARD LEE ROGERS,

Attorneys,

WM. B. LUCK, CLERK Department of Justice,

Washington, D.C. 20530.

Of Counsel:

EUGENE GUSHING,

United States Attorney.

ALBERT E. STEPHAN.

Assistant United States Attorney

BAUAD PRINTING AND PUIIISHINC, SEATTIE, WASHINGTON - 10/26/67 _

'^:2n

iO COPIES

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