v3242x-851

No. 18641

In the United States Court of Appeals

for the Ninth Circuit

Forest 0. Smith, Jr., and Rose Mary Smith,

PETITIONERS

Commissioner op Internal Revenue, respondent

OAT PETITION FOR REVIEW OF THE DECISION OF THE TAX

COURT OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

LOUIS F. OBEBDOBFEB,

Assistant Attorney General,

JOHN B. JONES, Jr.,

MEYEB BOTHWACKS,

NORMAN H. WOLFE,

Attorneys,

Department of Justice,

Washington, D.C., 20530.

FILED

AUG -8 03

swK-RWMaeuq*

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