v1727-255

No. 6603

In the United States Circuit Court of

Appeals for the Ninth Circuit

John Tonningsen and Pauline Tonningsen,

petitioners ^

Commissioner of Internal Revenue, respondent

UPON PETITION TO REVIEW AN ORDER OF THE UNITED

STATES BOARD OF TAX APPEALS

BRIEF FOR RESPONDENT

1. 1. YOUNGQUIST,

Assistant Attorney General.

SEW ALL KEY,

1. EDWARD MITCHELL,

Special Assistants to the Attorney General.

1. 1. CHAREST,

General Counsel,

Bureau of Internal Revenue.

WILLIAM E. DAVIS,

Special Attorney,

Bureau of Internal Revenue,

Of Counsel

FILED

MAR 1833;.

PAUL P. O'BBIEN.

CLEFtK

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