v3455-993

Nos. 22.004 and 22.004 -A

IN THE UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

VERNON KEITH GRAVES and THEODORA GRAVES,

Petitioners

COMMISSIONER OF INTERNAL REVENUE,

Respondent

HAROLD J. GRAVES and BEULAH F. GRAVES,

Petitioners

COMMISSIONER OF INTERNAI. REVENUE,

Respondent

ON PETITIONS FOR REVIEW OF THE DECISIONS OF THE

TAX COURT OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

FILED

MITCHELL ROGOVIN,

Assistant Attorney Genera l.

DEC 26 1967 lee a. jackson,

WILLIAM A. FRIEDLANDER.

^, f-o./- ROBERT I. WAXMAN,

^M. B. LUCK, CLERK Attorneys .

Department of Justice .

Washington. D. C. 20530 .

DEC. -7

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