v3168-1093

No. 16395

In the United States Court of Appeals

for the Ninth Circuit

Commissioner of Internal Revenue, petitioner

V,

1. 1. Morgan and Frances Morgan, respondents

On Petition for Review of the Decisions of the

Tax Court of the United States

REPLY BRIEF FOR THE PETITIONER

Charles K. Rice,

Assistant Attorney General.

Lee a. Jackson,

1. Henry Kutz,

Joseph Kovner,

Attorneys,

Departrnent of Justice,

Washington 25, D. C.

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