v3065-463

No. 15,890

In the United States Court of Appeals

for the Ninth Circuit

1. Gordon Phillips and Lauretta M. Phillips,

PETITIONERS

Commissioner of Internal Revenue, respondent

On Petition for Review of the Decisions of the

Tax Court of the United States

BRIEF FOR THE RESPONDENT

Charles K. Rice,

Assistant Attorney General.

Lee a. Jackson,

1. 1. Prescott,

Davis W. Morton, Jr.,

Attoi-neys,

Department of Justice,

Washington 25, D. C.

FILED

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