v3096-461
No. 16177
In the United States Court of Appeals
for the Ninth Circuit
Lyndol L. Young and Mildred W. Young,
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 Gene^-ul.
Lee a. Jackson,
Robert N. Anderson,
Arthur I. Gould,
AttorneySy
Department of Jtcstice,
Washington 25, D. C.
:^
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