v3379-751

Document Title Page

MO. idUOOJ

IN THE UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

COMMISSIONER OF INTERNAL REVENUE,

Petitioner

OSCAR E. BAAN and EVELYN K. BAAN,

Respondents

ON PETITION FOR REVIEW OF THE DECISION OF THE TAX

COURT OF THE UNITED STATES

BRIEF FOR THE PETITIONER

RICHARD Co PUGH,

I L E *-^ Acting Assistant Attorney General

LEE A. JACKSON,

OCT 1? 19B6 GILBERT E. ANDREWS,

MARTIN T. GOLDBLUM,

Attorneys ,

WM. B. LUCK. CLERK Department of Justice,

Washington, D.C. 20330.

FEB 141967


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