v2961-111

No. 15,025

In the United States Court of Appeals

for the Ninth Circuit

Harold Wener, petitioner

Commissioner of Internal Eevenue, respondent

Molly Wener, petitioner

Commissioner of Internal Revenue, respondent

ON PETITIONS FOR REVIEW OF TEE DECISIONS OF THE

TAX COURT OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

CHARLES K. RICE,

Assistant Attorney General.

LEE A. JACKSON,

ROBERT N. ANDERSON,

HELEN A. BUCKLEY,

Attorneys, Department of Justice,

Washington 25, D. C.

""

F I L b L.

JUL -'' V i

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