v2934-925

No. 14735

In the United States Court of Appeals

for the Ninth Circuit

Commissioner of Internal Revenue, petitioner

i-OBERT H. Miller and Doris K. Miller, respondents

PETITION FOR REVIEW OF THE DECIi^ION OF TBE TAX COURT

OF THE UNITED STATES

BRIEF FOE THE PETITIONEH

1. BRIAN HOLLAND, ,

Assistant Attorney General,

ELLIS N. SLACK,

BOBERT N. ANDERSON,

1. DEE HANSON,

Attorneiia,

Dcpnrtment of Justice, Washiiifjiton 25, I). C.

FILED

AUG IB 1955

PAUL P. O'BRIEN, CLERK

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