v2258-901

No. 9791

l^nxteh BM^b dirnttt (Hourt

For the Ninth Circuit

Commissioner of Internal Revenue

Petitioner

vs.

1. 1. Banfield

Respondent

1. 1. Banfield

Petitioner

vs.

Commissioner of Internal Revenue

Respondent

Upon Petitions to Review a Decision of the

United States Board of Tax Appeals

BRIEF OF RESPONDENT T. H. BANFIELD

Charles E. McCulloch

Thomas B. Stoel, Jr.

Attorneys for Respondent T. H. Banfield

Hart, Spencer, McCulloch and Rockwood

Of Counsel for Respondent T. H. Banfield

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