v2724-445

No. 13239

In the United States Court of Appeals

for the Ninth Circuit

Ben a. Puente and Marion Puente, Petitioners,

/OMMissiONER OF INTERNAL REVENUE, Respondent.

On Petition for Review of the Decision of the Tax Court

of the United States

BRIEF FOR THE RESPONDENT

E

Ellis N. Slack,

Acting Assistant

Attorney General.

Helen Goodner,

Carlton Fox,

Special Assistant^to

the Attorney General.

FfLED

MAY 1 9 1952

Paul p. o'brieist

CLERK

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