v3480-25

Document Title Page

No. 22,4ifU

'V " -

IN THE UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

DANIEL H. DEUTSCH and EVELYN M. DEUTSCH, Petitioners

COMMISSIONER OF INTERNAL REVENUE, Respondent

COMMISSIONER OF INTERNAL REVENUE,

WILLIAM DRELL and ETHEL DRELL,

JUL., r^

ici d

T . /^

ALFRED DEUTSCH and BERNICE DEUTSCH, Petitioners

Respondent

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

MITCHELL ROGOVIN,

Assistant Attorney General .

Fj J LEE A. JACKSON,

I L E Q GILBERT E. ANDREWS,

^^ DONALD A. STATLAND,

JUl 1 IQfift Attorneys,

^^L A 1300 Department of Justice ,

Washington. D. C. 20530.

WM. B. LUCK. CLERK

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