v2589-861

No. 12305

In the United States Court of Appeals

for the Ninth Circuit

Commissioner of Internal Revenue, petitioner

Edward M. Mills, respondent

ON PETITION FOR REVIEW OF THE DECISIONS OF THE TAX

COURT OF THE UNITED STATES

BRIEF FOR THE PETITIONER

THERON LAMAR CAUDLE,

Assistant Attorney General.

ELLIS N. SLACK,

HELEN GOODNER,

CARLTON FOX,

Special Assistants to the Attorney General.

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