v3375-629

No. 20,621

IN THE UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

JOHN M. ROGERS and JOHN M. ROGERS, Executor of the

Estate of GLADYS B. ROGERS, deceased,

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

MITCHELL ROGOVIN,

Assistant Attorney General.

LEE A. JACKSON,

MELVA M. GRANEY,

t i 1 1-" 1^ EDWARD LEE ROGERS,

Fl LC U Attorneys,

Department of Justice,

M; 5 1966 Washington, D. C. 20530.

WM. B. LUCK, CLERK

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