v3462-563

No. 22118 -A

IN THE UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

ANGELUS FUNERAL HOME,

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

MITCHELL ROGOVIN,

Assistant Attorney General .

LEE A. JACKSON,

HARRY BAUM,

BENNET N. HOLLANDER,

Attorneys

Department of Justice,

Washington. D.C. 20530 .

FILED

MAY 2 9 1968

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