v3168-1027

No. 16395 -^

In the United States Court of Appeals

for the Ninth Circuit

Commissioner of Internal Revenue, petitioner

2. 1. Morgan and Frances Morgan, respondents

On Petition for Review of the Decision of the Tax Court

of the United States

BRIEF FOR THE PETITIONER

Charles K. Rice,

Assistant Attorney General.

Lee a. Jackson,

1. Henry Kutz,

Joseph Kovner,

Attorneys,

Department of Justice,

Washington 25, D. C.

L^ L LJ

AUL P. O'BRIEM. dr^u,

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