Court of Appeals for the Ninth Circuit December 10, 1963, Nos. 18228-18233 (Commissioner v. Brown)

DUNIWAY, Circuit Judge.

The Commissioner of Internal Revenue asks us to reverse decisions of the Tax Court. We are of the opinion that the decisions must be affirmed.

Involved is a transaction of the type described by Moore and Dohan in an article entitled: “Sales, Churches and Monkeyshines,” 11 Tax.L.Rev.