v3433-525

/

No. 21,222

IN THE UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

1. 1. McCLUNG,

Petitioner

COMMISSIONER OF lOTERNAL 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,

ALBERT J. BEVERIDGK, III,

CHESTER C. DAVENPORT,

Attorneys,

Department of Justice,

SEP 28 1967 Washington. D.C. 20530.

FILED

yVM. B. LUCK, CLERK

'"7

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