v2982-205

i ^^.'ii'..A : ).

No. 15,247

In the United States Court of Appeals

for the Ninth Circuit

Louis L. Gowans and Helen T. Oowans, Husband

AND Wife, petitioners

Commissioner of Internal Revenue, respondent

ON PETITION FOR REVIEW OF THE DECISION OF THE TAX

COURT OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

CHARLES K. RICE,

Assistant Attorney General.

1. HENRY KUTZ.

DAVID O. WALTER,

Attorneys,

Department of Justice,

Washington 25, D. C.

FILED

FEB 2 8 1957

PAUL P. O'BRIEN, Cuebk

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black sand, sand area, ordinary income, economic interest, internal revenue, cubic yards, tax payers, cubic yard, capital gain, 1948 1949, revenue code, public lands, capital gains, approximately 250, 1952 ed.

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