v2054-501

No. 8521

In the United States Circuit Court of

Appeals for the Ninth Circuit

Commissioner of Intern^al Revenue, petitioner

AND cross-respondent

Beach D. Lyon, Administrator of the Estate of

Homer Laughlin, Jr., deceased, respondent and

cross-petitioner

UPON PETITION TO REVIEW A DECISION OF THE UNITED

STATES BOARD OF TAX APPEALS

BRIEF FOR THE COMMISSIONER OF INTERNAL REVENUE

AS CROSS-RESPONDENT

JAMES W. MORRIS,

Assistant Attorney General.

SEW ALL KEY,

NORMAN D. KELLER,

JOSEPH M. JONES,

Special Assistants to the Attorney Oeneral.

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