v3267-1171

No. 17,563

In the United States Court of Appeals

for the Ninth Circuit

Family Record Plan, Incorporated (Dissolved) and

Family Record Plan, Incorporated, Transferee of

Family Record Plan, Incorporated (Dissolved),

PETITIONERS,

Commissioner of Internal Rj':venue, respondent

bN PETITION FOR REVIEW OF THE DECISION^ OP t&E fAX

COURT OF THE UNITED ST4TES

BRIEF AND APPENDICES FOR THE RESPONDENT

LOUIS F. OBEllDORFER,

Assistcmt AttQvney Geneful.

LEE A. JACKSON,

DAVID O. WALTER,

NORMAN H. WOLFE.

Attornefis,

Department of Justice,

Washington 25, D. ( .

i^e=

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