v3484-453

No. 22509

IN THE UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

FRANK J. EVANS and MARGUERITTE A. EVANS,

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 .

MEYER ROTHWACKS,

CROMBIE J. D. GARRETT

CAROLYN R. JUST,

Attorneys ,

Department of Justice ,

Washington, D.C. 20530 .

FILED

JUN 1 1 1968

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