v3083-1245

No. 15,898

In the United States Court of Appeals

for the Ninth Circuit

Arthur V. Morgan and Dorothy 0. Morgan,

PETITIONERS

V,

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,

Meyer Rothwacks,

Carolyn R. Just,

Attorneys ,

Department of Justice,

Washington 25, D. C.

FILED

DEC - 1 1959

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