v2859-989

No. 14,228

In the United Slates Court of Appeals

for the Ninth Circuit

Joseph E. Shearer and Georgia P. Shearer,

APPELLANTS

James G. Smyth, United States GoiJJiiCTOR of

Internal Revenue, appellee

ON APPEAL FROM THE UNITED STATES DISTRICT COURT

FOR THE NORTHERN DISTRICT OF CALIFORNIA

BRIEF FOR THE APPELLEE

1. BRIAN HOLLAND.

Assistant Attorney General.

ELLIS N. SLACK,

1. 1. PRESCOTT.

DUDLEY J. GODFREY. JR..

,; til .-iiil s.iistants to the

Attorney General.

LLOYD H. BURKE,

United States Attorney.

GEORGE A. BLACKSTONE.

Assistant United States Attorney.

1 LE D

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