v2293x-1089

No. 10029

In the United States Circuit Court of Appeals

for the Ninth Circuit

James E, West, petitioner

Commissioner of Internal Revenue, respondent

ON PETITION FOR REVIEW OF THE DECISION OF THE UNITED

STATES BOARD OF TAX APPEALS

BRIEF FOR THE RESPONDENT

SAMITEL 0. CLARK, JR.,

Assistant Attorney Geiieral.

SEW ALL KEY,

LOUISE FOSTER,

Special Assistants to the Attorney General.

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