v3492-207

^of

Nos. 21,e^ and 21,607-A

IH THl UIITSD STATES COURT OF APPEALS

FOR THE UMTH CIRCUIT ^1 J

1. CLUTORD CRUMfBT and ETHEL ELIZABETH CRUMKEY,

Petltlonera

CdMISSIOlfBl OF IHTERMAL REVEHUS,

Respondent

C0MMI8SIOHER OF lETERHAL REVENUE,

Petitioner

2. CLIFFORD CRUMNEY and ETHEL ELIZABETH CRUMMEY,

Respondents

OH PETITIONS FOR REVIEW OF THE DECISIOHS

OF THE TAX COURT OF THE UHTTED STATES

BRIEF FOR THE CCMMI88I0HER

RICHARD C. PUGH,

Acting Assistant Attorney General

USEim ROTHWACKS,

DAVID 0. WALTER,

STUART A. SMITH,

Attorneys ,

Department of Justice ,

Washington, D.C. 20³⁰ .

FILE ./

JUL 2 6 1⁰/

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