v3271-433

No. 17620

In the United States Court of Appeals

for the Ninth Circuit

Reginald G. Hearn and Mary L. Hearn,

PETITIONERS

Commissioner of Internal Revenue, respondent

On Petition for Review of the Decision of the

Tax Court of the United States

BRIEF FOR THE RESPONDENT

Louis F. Oberdorfer,

Assistant Attorney General.

Lee A. Jackson,

Gilbert E. Andrews,

Earl J. Silbert,

Attorneys,

Department of Justice,

Washington 25, D. C.

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