v2966-511

Document Title Page

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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