v3486-595

No. 22,580

IN THE UNITED STATES COURT OF APPEMiS

FOR THE NINTH CIRCUIT

COMMISSI(JER OF INTERNAL REVENUE,

Petitioner

PACIFIC MUTUAL LIFE INSURANCE COMPANY,

Respondent

ON PETITION FOR REVIEW OF THE DECISIOT OF THE

TAX COURT OF THE UNITED STATES

MITCHELL ROGOVIN,

Assistant Attorney General

MEYER ROTHWACKS,

GILBERT E. ANDREWS,

THOMAS L. STAPLET(,

Attorneys ,

Department of Justice.

Washington, D.C 20330-

FILED

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Document Link: http://archive.org/stream/govuscourtsca9briefs3486#page/n594/mode/1up

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