v2247-611

No. 9652

In the United States Circuit Court of Appeals

for the Ninth Circuit

CoM:ri8SioxER of Internal Revenue, petitioner

Charles F. Clise and James W. Clise, Jr., as Execu-

tors OF THE Estate of Anna H. Clise, Deceased,

RESPONDENTS

( PF.Tn ins FOR REVIEW OF DECISION OP THE UNITED STATES

BOARD OF TAX APPEALS

BRIEF FOR THE PETITIONER

SAMUEL 0. CLARK, Jr.,

Assistant Attorney General.

SEW ALL KEY,

JOSEPH M. JONES,

Special Assistants to the Attorney General.

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