v3468-349

No. 22,227

q

IN THE UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

COMMISSIONER OF INTERNAL REVENUE,

Petitioner

V,

HULET P. SMITH and LOMA M. SMITH,

Respondents

ON PETITION FOR REVIEW OF THE DECISION OF THE

TAX COURT OF THE UNITED STATES

REPLY BRIEF FOR THE PETITIONER

MITCHELL ROGOVIN,

Assistant Attorney General .

LEE A. JACKSON,

THOMAS SILK,

EDWARD LEE ROGERS,

Attorneys .

Department of Justice ,

Washington. D. C. 20530 .

APR 221968

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