v2431-617

P' ' .;:

No. 11088

In the United States Circuit Court of Appeals

for the Ninth Circuit

Commissioner of Internal Revenue, petitioner

The Bank of California, National Association,

Executor of the Estate of Margaret Eyre Girvin,

Deceased, respondent

ON PETITION FOB REVIEW OF THE DECISION OF THE TAX

COURT OF THE UNITED STATES

BRIEF FOR THE PETITIONER

SAMUEL O. CLABK, Jr.,

Assistant Attorney Oeneral.

SEWALL KEY,

HELEN R. CARLOSS,

1. 1. POST,

Speeial Assistants to the Attorney General.

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