v2657-955

No. 12664

In the United States Court of Appeals

for the Ninth Circuit

Commissioner of Internal Revenue, petitioner

Grace H. Kelham, Leila H. Neill, Ellis M. Moore,

Harriet H. Belcher, and Lillie S. Wegeforth,

RESPONDENTS "

ON PETITIONS FOB BE VIEW OF THE DECISIONS OF THE

TAX COUBT OF THE UNITED STATES

BRIEF FOR THE PETITIONER

THERON LAMAR CAUDLE,

Assistant Attorney General.

ELLIS N. SLACK,

HILBERT P. ZARKY,

Special Assistants to the Attorney General.

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