v3068-985

Document Title Page

No. 15942

In the United States Court of Appeals

for the Ninth Circuit

Richard Douglas Furnish and Emilie Furnish

Funk, petitioners

Commissioner of Internal Revenue, respondent

On Petitions 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. Prescott,

Joseph Kovner,

Atto-rneys,

Department of Justice,

Washington 25, D. C.

i L^ iZ, lJ


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