v3465-513

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Nos. 22174 and 2217AA

IN THE UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

KIM B. tUClSi CV-E.R.''^ JAMES A. and AUDREY J. WARNER,

Petitioners

COMMISSIONER OF INTERNAL REVENUE,

Respondent

JERRIE D. and LETA J. SCHOOLEY,

Petitioners

COMMISSIONER OF INTERNAL REVENUE,

Respondent

ON PETITION FOR REVIEW OF THE DECISIONS OF THE

TAX COURT OF THE UNITED STATES

BRIEF FOR THE RESPONDENT

RICHARD C. PUGH,

Acting Assistant Attorney General .

1^ 1 L. E D MEYER ROTHWACKS,

HARRY BAUM,

FEB 9 1968 HOWARD j. feldman.

Attorneys ,

Department of Justice ,

WM B LUCK CLERK Washington, D.C. 20530 .

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