Brief for Commissioner of Internal Revenue-Appellee: Compliance

Certificate of Compliance

With Type-Volume Limitation, Typeface Requirements, and Type Style Requirements

1. This brief complies with the type-volume limitation of Federal Rules of Appellate Procedure 32(a)(7)(B) because:
2. [X] this brief contains 6,171 words, excluding the parts of the brief exempted by Federal Rules of Appellate Procedure 32(a)(7)(B)(iii), or
3. [ ] this brief uses a monospaced typeface and contains [state the number of] lines of text, excluding the parts of the brief exempted by Federal Rules of Appellate Procedure 32(a)(7)(B)(iii).
4. This brief complies with the typeface requirements of Federal Rules of Appellate Procedure 32(a)(5) and the type style requirements of Federal Rules of Appellate Procedure32(a)(6) because:
5. [X] this brief has been prepared in a proportionally spaced typeface using Word Perfect 12.0 in 14-point Century Schoolbook.
6. [ ] this brief has been prepared in a monospaced typeface using[state name and version of word processing program] with [state number of characters per inch and name of type style].

(s) Marion E.M. Erickson Attorney

for Commissioner of Internal Revenue

Date: July 28, 2006