v3277-5

VD -- 3 ^ -^^ ~^

No. 17687

In the United States Court of Appeals

for the Ninth Circuit

Commissioner of Internal Revenue, petitioner

Elmer R. Johnson and Bernige E. Johnson,

respondents

ON PETITION FOR REVIEW OF THE DECISION OF THE TAX

COURT OF THE UNITED STATES

BRIEF FOR THE PETITIONER

LOUIS F. OBERDORFER,

Assistant Attorney General,

LEE A. JACKSON,

MEYER ROTHWACKS,

FRANK I. MICHELMAN,

MARTIN B. COWAN,

Attorneys,

Department of Justice,

Washington 25, b.C.

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archive.org Volume Name: govuscourtsca9briefs3277

Volume: http://archive.org/stream/govuscourtsca9briefs3277

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