v2940-571

No. 14,792

In the United States Court of Appeals

for the Ninth Circuit

Commissioner of Internal Revenue, petitioner

Jacob (Jay) Paley and Lillian Paley, respondents

ON PETITION FOR REVIEW OF THE DECISION OF THE TAX

COURT OF THE UNITED STATES

BRIEF FOR THE PETITIONER

1. BRIAN HOLLAND,

Assistant Attorney General.

ELLIS N. SLACK,

1. 1. PRESCOTT,

GRANT W. WIPRUD,

Attorneys,

Department of Justice,

Washington 25, D. C.

F J L E D

DEC -5 195b

P&nf D r,'.-:DirM

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