v3196x-473

Nos. 18,201 and 18,208

In the United States Court of Appeals

for the Ninth Circuit

Lester Wm. Roth and Gertrude F. Roth,

PETITIONERS

Commissioner of Internal Revenue, respondent

On Petition for Review of the Decisions of the

Tax Court of the United States

BRIEF FOR THE RESPONDENT

Louis F. Oberdorfer,

Assistant Attorney General.

Lee A. Jackson,

David 0. Walter,

Donald P. Horwitz,

Attorneys,

Department of Justice,

Washington 25, D. C.

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