v2966-511
No. 15072
1^ THE
United States Court of Appeals
For the Ninth Circuit
Peggy Loi^ Riker and Freda H. Grassmee, Petitioners
( Commissioner of Intbrnal Rbvenitib, Respondent
On Petition or Review of the Decision of the Tax Court
of the United States
BRIEF FOR THE RESPONDENT
Charles K. Rice,
Assistant Attorney General,
Lee A. Jacksox,
HiLBERT P. ZaRKY,
(teorge F. Lynch,
Attorneys,
Department of Jnsficr,
Washii'^tori :25, D. C.
F I L E I
OC T 'h iBbb
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