No. 05-4756-ag
IN THE UNITED STATES COURT OF APPEALS
FOR THE SECOND CIRCUIT
DANIEL TAYLOR JENKINS,
Petitioner-Appellant
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent-Appellee
ON APPEAL FROM THE DECISION OF THE UNITED STATES TAX COURT
BRIEF FOR THE APPELLEE
EILEEN J. O’CONNOR
Assistant Attorney General
JONATHAN S. COHEN (202) 514-2970
MARION E.M. ERICKSON (202) 514-9861
Attorneys, Tax Division, Department of Justice
Post Office Box 502, Washington, DC 20044