v2121-579

No. 9007

In the United States Circuit Court of

Appeals for the Ninth Circuit

Betty Rogers, petitioner

OOMMISSIONER OF INTERNAL REVENUE, RESPONDENT

AND

Betty Rogers, O. N. Beasley, Oscar Lawler,

James K. Blake, executors of the estate of

Will Rogers, Deceased, petitioners

Commissioner of Internal Revenue, respondent

UPON PETITIONS TO REVIEW DECISIONS OF THE UNITED

STATES BOARD OF TAX APPEALS

BRIEF FOR THE RESPONDENT

JAMES W. MOBRIS,

Assistant Attorney General

SEW ALL KEY,

NORMAN D. KELLER.

1. DEE HANSON,

Special Assistants to the Attorney General.

Pi^U^.P.O'BRe^

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