v3042-939

Document Title Page

No. 15,532

In the United States Court of Appeals

for the Ninth Circuit

Arthur L. Lawrence and Alma P. Lawrence,

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.

Lee a. Jackson,

David 0. Walter,

Attorneys,

Department of Justice,

Washington 25, D. C.

CL L.

a:

P s I I i P f


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