v2867-1095

No. 14,374

In the United States Court of Appeals

for the Ninth Circuit

1. Nicholas Jacobs and Dolokes 1. Jacobs, fetetigners

V,

Commissioner OF In^^i^al Revenue, respondent

ON PETITION FOB REVIEW OF TEE DECISION OF TEE TAX

COURT OF TEE UNITED STATES

BRIEF FOR THE RESPONDENT

1. BRIAN HOLLAND,

Assistant Attorney General,

KLLIS N. SLACK.

DAVID O. WALTER,

Special Assistants to

fhr Attorney General.

FILED

OCTl 1954

SamiI p. O'BRieN

*^ CUERK

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