v3456-281

No. 22023

IN THE UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

RUDOLPH L. GROSS and CATHERINE D. GROSS ^

Petitioners

COMMISSIONER OF IMTERNAL 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,

ORAHT WIPRUD,

CHESTER C. DAVENPORT,

Attorneys ,

Department of Justice ,

Washington. D,C. 20³⁰.

FILED

,^::i 10

,iA/M. B. lUCK, ^LhKK

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