v2122-369

No. 9033

In the United States Circuit Court of

Appeals for the Ninth Circuit

David M. HiTfjHEa, petttion'er

Commissioner of Internal Revenue, RESPdNOENT

O.V PETITION FOR REVIEW OF DECISION OF TBE UNITED

STATE8 BOARD OF TAX APPEALS

BRIEF FOR THE RESPONDENT

JAMES W. MOBBIS,

Assistant Attorney Oeneral.

SEW ALL KEY,

NEWTON K. FOX,

Special Assistants to the Attorney Oeneral.

c

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