v2821-477

Nos. 13689, 13702

In the United States Court of Appeals

for the Ninth Circuit

Ralph Penn, petitioner

V,

Commissioner of Internal Revenue, respondent

Albert 1ⁱ:n::, I'F/rrrioxKK

COJSIT^IISSIONER OF INTERNAL REVENUE, RESPONDENT

ON PETITION FOR BEVIEW OF THE DECISIONS OF THE TJX

COURT OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

1. BRIAN HOLLAND.

Assistant Attorney General.

ELLIS N. SLACK,

GEORGE F, LYNCH,

Special Assistants to the Attorney General.

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