v1854-233

No. 7528

k

n the United States Circuit Court of

Appeals for the Ninth Circuit

Commissioner of Internal Revenue, petitioner

V.

Erle Gerard, respondent

iPETITION TO REVIEW AN ORDER OF THE UNITED

STATES BOARD OF TAX APPEALS

MTITION FOE REHEAMNG ANB REPLY TO RESPONDENT'S

PETITION FOE EEHEAEING

FBANK J. WIDEMAN,

Assistant Attorney Oeneral.

SEW ALL KEY,

ANDREW D. SHABPE,

S. DEE HANSON,

Special Assistants to the Attorney Oeneral,

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