v3057-47

No. 15,726

In the United States Court of Appeals

for the Ninth Circuit

Albert J. Pihe and Elizabeth Fihe, petitioners,

Commissioner of Internal Revenue, respondent.

ON PETITION FOR REVIEW OF THE DECISIONS OF THE TAX

COURT OF THE UNITED STATES

BRIEF AND APPENDICES FOR THE RESPONDENT

CHARLES K. RICE,

Assistant Attorney General.

LEE A. JACKSON,

MELVA M. GRANEY,

KARL SCHMEIDLER,

Attorneys,

Department of Justice,

Washington 25, D. C.

ILED

58

HAUL H. U ohiu,, i

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