v3220-975

Kos. 17289-17292

In the United States Court of Appeals

for the Ninth Circuit

William Malat and Ethel Malat^ petitioners

COMMESStONER 6F INTERNAL ReYENUE, RESPONDENT

Ben Lesser and Lily Lesser, petitioners

V,

Commissioner of Internal Revenue, respondent

Louis Rudman and Shirley Rudman^ petitioners

Commissioner of Internal^ Revenue, respondent

Louis Lomas and Claire Lomas, petitioners

V, - _ ^ -r

Commissioner of Internal Revenue, respondent

ojv p:etition8 for review of the decisions of the tax

GOU^T:OF THE UNITED STATES

BRIEF FOR THE RESPONBEISTT IN OPPOSITION TO PETITION

FOR REHEARING

LOUIS F. OBERDORFER,

Assistant Attorney General,

LEE A. JACKSON,

1. HENRY KUTZ,

MORTOKT^^^ ROTHSCHILD,

' . Attorneys,

Department of Justice,

II ^l2?^J'"J^^g p

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