v3479-489

No. 22,427

IN THE UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

MAURICE M. WILLS and GERTRUDE E. WILLS,

Petitioners

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,

CROMBIE J. D. GARRETT,

EDWARD LEE ROGERS,

Attorneys ,

Department of Justice ,

Washington, D. C. 20530 .

FILED

JUL 2 31968

WM. B. LUCK, CLERK

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