v3370-261

Nob. 20,391,*20,393

IN THE UNITED STATES COURT OF APPEALS

FOR TOE NINTH CIRCUIT

DONALD SCOTT, J^

}^

Petitioner

COMMISSIONER OF INTERNAL REVENUE,

Respondent

ROBERT SCOTT,

Petitioner

COMMISSIONER OF INTERNAL REVENUE,

Respondent

ESTATE OF BURT EDSALL, Deceased,

MARY E. EDSALL, Executrix,

Petitioner

COMMISSIONER OF INTERNAL REVENUE,

Respondent

ON PETITIONS FOR REVIEW OF THE DECISIONS OF THE

TAX COURT OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

MITCHELL ROGOVIN,

Assistant Attorney General .

LEE A. JACKSCXl,

MELVA M. GRANEY,

FRED E. YOUNGMAN,

Attorneys,

Department of Justice ,

Washington, D.C. 20³⁰-

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