v2988-1053

I '. V

No. 15386

In the United States Court of Appeals

for the Ninth Circuit

1. Norman Phelps and Alice Phelps, 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.

Ellis N. Slack,

Harry Baum,

1. Guy Tadlock,

Attorneys,

Department of Justice,

Washington 25, D. C.

I L E D

MAY 1 3 1957

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archive.org Volume Name: govuscourtsca9briefs2988

Volume: http://archive.org/stream/govuscourtsca9briefs2988

Document Link: http://archive.org/stream/govuscourtsca9briefs2988#page/n1052/mode/1up

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