v3231-555

No. 18,371

In the United States Court of Appeals

for the Ninth Circuit

Thomas Kerr and Barbara Kerr, petitioners

Commissioner of Internal Revenue, respondent

On Petition for Review of the Decision of t^e

Tax Court of the United States

BRIEF FOR THE RESPONDENT

Louis F. Oberdorfer,

Assistant Attorney General.

Lee a. Jackson,

Melva M. Graney,

Ralph A. Muoio,

Attorneys,

Department of Jicstice,

Washington 25, B.C.

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