v3224-654

No. 17,986

In the United States Court of Appeals

for the Ninth Circuit

Austin Clapp and Gloria Clapp, petitioners

Commissioner of Internal Revenue, respondent

Stuart R. Clapp and Virginia M. Clapp,

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,

Ralph A. Muoio,

Attorneys,

Department of Justice,

Washington 25, D. C.

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