v2851-723

No. 14,090

In the United States Court of Appeals

for the Ninth Circuit

Helga Carlen, John T. Carlen, Oathryn xVIcKay,

Arthur B. Mckay, Arthur R. and Cathryn McKay

AND John T. and Helga Carlen, petitioners

Commissioner of Internal Revenue, respondent

ON PETITION FOE REVIEW OF THE DECWION OF THE TAX

COURT OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

1. BRIAN HOLLAND,

Assistant Attorney General.

ELLIS N. SLACK,

HILBERT P. ZARKY,

MEYER ROTHWACKS,

Special Assistants to the

Attorney General.

FILED

iPR ^ G 1954

PAUU P. 0*BRIEN

CLERK

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