v3448-143

No. 21T95-A

IN THE UNITEID STATES COURT OF APPEAIiJ

FOR THE NINTH CIRCUIT

MARGARET C. LOWTHIAN,

Petitioner

COMMISSIONER OF INTERNAL REVENUE,

Respondent

ON PETITION FOR REVIEW OF THE DECISION OF THE

TAX COURT OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

FILED

DEC 7 1967

WM. B. LUCK, CLERK

MITCHELL ROGOVIN,

Assistant Attorney General .

LEE A. JACKSON,

DAVID 0. WALTER,

MARCO S, SONNENSCHEIN,

Attorneys j

Department of Justice ,

Washington, Dt C 20330 .

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