v2854-259

No. 14112

In the United States Court of Appeals

for the Ninth Circuit

Lois J. Newman (formerly Lois J. Senderman),

PETITIONER

Commissioner of Internal Revenue, respondent

ON PETITION FOR REVIEW OF THE DECISION OF THE TAX

COURT OF THE UNITED ST4IES

BRIEF FOR THE RESPONDENT

1. BRIAN HOLLAND,

Assistant Attorney General.

ELLIS N. SLACK,

MEYER ROTHWACKS,

Special Assistants to the

Attorney General.

Mil p.

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