HARTUNG v. C. I. R

Fred B. Ugast, Acting

(argued), Scott P. Crampton, Acting

, Tax

,

of Justice, K. Martin Worthy, IRS Chief Counsel, Meyer T. Rothwacks, Harry Baum, William K. Hogan, Tax

,

of Justice, Washington, D.C., for respondent-

John F. Hartung, in pro

Joseph H. Guttentag, of Survey, Karasik Morse, Washington, D. C., for amici